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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Undergraduate Thesis
      • Faculty of Economics
      • Department of Accounting
      • View Item
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      PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

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      HALAMAN JUDUL (487.3Kb)
      HALAMAN PENGESAHAN (609.5Kb)
      ABSTRAK (89.95Kb)
      BAB I (168.3Kb)
      BAB II (276.2Kb)
      BAB III (298.9Kb)
      BAB IV (235.6Kb)
      BAB V (86.78Kb)
      DAFTAR PUSTAKA (94.72Kb)
      LAMPIRAN (367.3Kb)
      NASKAH PUBLIKASI (292.3Kb)
      Date
      2018-04-17
      Author
      PUTRI, AISYA CINTYA MAYANG
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      Abstract
      This study aims to examine the influence of corporate governance mechanism of the intellectual capital disclosure. Measurement of intellectual capital disclosure in a company of this research used the disclosure index by Meca and Martinez (2007). The independent variable in this research is the number of the board of commissioners, board of commissioners meeting, the number of the audit committee, audit committee meeting, managerial ownership, institutional ownership, also two control variables are size and leverage. The dependent variable in this research is intellectual capital disclosure. The population of this research is high IC intensive companies that listed in Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. The data analysis technique used was multiple linear regression using SPSS 21. Beside that, all variables had been tasted on its normality, multicolinearity, autocorrelation, and heteroscedasticity. The result of the study showed that all variables passed the classical assumption test and appropriate to be used as the research data. The result of the study showed that the number of the board of commissioners, board of commissioners meeting had positive and significant effect toward intellectual capital disclosure, while the number of the audit committee, audit committee meeting, managerial ownership, institutional ownership had no effect toward intellectual capital disclosure.
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      http://repository.umy.ac.id/handle/123456789/21792
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