PENGARUH DIVERSITAS DEWAN KOMISARIS DAN DIREKSI, KINERJA KEUANGAN DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL
LESTARI, IKA WARDHANI PUJI
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This study aims to examine the effect of the diversity of the board of directors and directors, financial performance and foreign ownership on intellectual capital disclosure. The sample used in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sample was selected by purposive sampling method with criteria for manufacturing companies listed on the Indonesia Stock Exchange, issued a 2018 annual report, had foreign ownership and used rupiah and met the criteria the other. Thus, 70 samples were obtained that met these criteria. Hypothesis testing in this study using SPSS Software. The analytical tool used is multiple regression analysis. The results of this study indicate that national diversity and financial performance have a positive effect on intellectual capital disclosure, while independent councils and foreign ownership do not show an influence on intellectual capital disclosure.