scholarly journals Determinan Faktor Pengungkapan Modal Intelektual dan Tingkat Pengungkapan Per Industrinya pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Sri Budhi Rezki
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Corporate Governance Mechanisms ◽  
Independent Variable

This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of  independence board, size of audit committee, profitability, age of company,  size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.

scholarly journals Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

2020 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Robby Krisyadi ◽  
Elleen Elleen
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Additional Information ◽  
Negative Results ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.

scholarly journals The Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019

2021 ◽  
pp. 1-10
Author(s):  
Indrayati Dra., Ak., MSA., CA ◽  
Erlin Melani, SE., Ak., MSA., CA ◽  
Slamet Slamet
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Ownership Concentration ◽  
Concentration Variable ◽  
External Auditor ◽  
Positive Effect

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

scholarly journals The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

2019 ◽  
Vol 4 (2) ◽  
pp. 170-180
Author(s):  
Zahroh Naimah ◽  
Nico Acintyo Mukti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Design Methodology ◽  
Stock Exchange ◽  
The Other ◽  
Company Size ◽  
Content Type

Purpose The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014. Design/methodology/approach The paper employed multiple linear regression and saturation sample as the analysis methods. Findings The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure. Originality/value As there are few ICD studies, this research will surely add ICD antecedents to literature.

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals Voluntary Corporate Governance Disclosure (VCGR) Versi Investor dan Determinan VCGR di Indonesia

2012 ◽  
Vol 2 (2) ◽  
Author(s):  
Anyta, Siti Mutmainah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Public Access ◽  
Annual Reports ◽  
Control Mechanisms ◽  
Governance Mechanisms ◽  
Public Companies ◽  
Corporate Governance Mechanisms ◽  
Governance Disclosure

The purposes of this research are (1) to know the importance level of voluntary corporate governance disclosure (VCGD) in investor version and (2) to know the factual VCGD which is done by public companies in Indonesia and (3) to test determinants of VCGD existence in annual reports of public companies in Indonesia. The determinant of VCGD is a set of corporate governance mechanisms i.e. ownership structure and control mechanisms of the organ of the company, including (1) the concentration of ownership, (2) institutional ownership, (3) the percentage of tradable shares, (4) the proportion of independent commissioners, and (5) the independence of the audit committee. To know the rate of VCGD’s importance, the questionaires was distributed to investors by email. The mean score was used to indicate the importance level of each VCGD’s item in investors version. Based on this result then the relative disclosure index was calculated. A total of 74 annual reports of companies which was chosen by purposive sampling method. To test the determinants of level of VCGD, regression analysis was used. The results show that: (1)The capability and integrity of board of director and public access of companies’ information are the two most important items based on investor ’s opinions; (2) As a whole, public companies in Indonesia have higher level of VCGD then China’s which has shown by Yuen, et al. (2009); (3) The percentage of tradable shares (public ownership) is the only independent variable that has a positive and significant, while the other independent variables show no significant effect. This study provides empirical evidence for policy makers and regulators of Indonesia to improve the corporate governance mechanisms and transparency of public companies. These findings also contribute to improving the understanding of disclosure behavior among companies listed in Indonesia Stock Exchange (BEI).

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN

2018 ◽  
Vol 12 (1) ◽  
pp. 54-58
Author(s):  
Nungky Wanodyatama Islami
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Return On Equity ◽  
Positive Effect ◽  
Analyze Data

This study aims to analyze the effect of corporate governance as measured by the variables of the board of commissioners, the proportion of independent members of the board of commissioners, the number of board of commissioners and audit committee meeting on the profitability of the company as measured by return on equity (ROE). The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange during 2013-2016. Sampling technique used in this research is purposive sampling method and obtained 48 samples. This study uses secondary data from annual reports obtained from Indonesia Stock Exchange (BEI) in the period 2013-2016. The method of analysis used to analyze data is multiple regression. Based on the results of hypothesis testing in this study, it is evident that (1) the size of the board of commissioners has a positive effect on the profitability of the company. (2) the proportion of independent members of the board of commissioners positively affects the profitability of the company. (3) the board of commissioners meeting positively affect the profitability of the company. (4) audit committee negatively affect the profitability of the company. 

scholarly journals Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance

2019 ◽  
Vol 15 (2) ◽  
pp. 204-220
Author(s):  
Retno Pujilestari ◽  
Mustika Winedar
Keyword(s):  
Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Research Data ◽  
Audit Committees ◽  
Company Size ◽  
Mining Companies

This study aims to examine the effect of Executive Character, Company Size, AuditQuality, and Audit Committee on Tax Avoidance. Executive Character is measured bycalculating company risk, Company Size is determined based on company size, AuditQuality is stated based on who KAP audits the company, and Audit Committee isdetermined based on the number of Audit Committees in the company. While TaxAvoidance is measured by CETR. By taking samples of mining companies that areactive and listed on the Indonesia Stock Exchange for the period of 2012 to 2016selected by purposive sampling technique, the research data collected throughdocumentation techniques are then analyzed by multiple linear regression and theresults show that Executive Character, Company Size, Quality Audit, and the AuditCommittee simultaneously have a significant effect on Tax Avoidance. But partiallyonly Audit Quality has an effect on Tax Avoidance.

scholarly journals Mechanism Effect Corporate Governance and Characteristics Company on Disclosure Intellectual Capital on Registered Pharmaceutical Companies on the Indonesia Stock Exchange

2022 ◽  
Vol 05 (01) ◽  
Author(s):  
Wiwit Hariyanto ◽  
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Annual Report ◽  
Stock Exchange ◽  
Analysis Data ◽  
Audit Committees ◽  
Pharmaceutical Companies ◽  
Company Size

The purpose of this study was to analyze the effect of the mechanism corporate governance and company characteristics to disclosure intellectual capital in pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The population of this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The sample in this study was 6 pharmaceutical companies which were determined through purposive sampling. This study analyzes the company's annual report using the method content analysis. Data analysis was carried out by classical assumption test, hypothesis testing and multiple regression analysis methods. The results of this study indicate that the size of the board of commissioners, the number of meetings of the board of commissioners, and profitability have an effect partially or simultaneously on disclosure. intellectual capital. Meanwhile, independent commissioners, audit committees, number of audit committee meetings, company size, and leverage has no partial or simultaneous effect on disclosure intellectual capital.

scholarly journals THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE

2019 ◽  
Vol 20 (2) ◽  
pp. 93-100
Author(s):  
HERRI SUGANDI ◽  
IRWANTO HANDOJO
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Analysis Method ◽  
Independent Variables ◽  
Size Type

The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.

scholarly journals Corporate Governance and Audit Fees Evidence from Bangladeshi Listed Banks and NBFIs

2019 ◽  
Vol 3 (1) ◽  
pp. 96
Author(s):  
Tusher Ghosh
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Fees ◽  
Fixed Effect Model ◽  
Positive Influence ◽  
Annual Reports ◽  
Corporate Governance Mechanisms ◽  
Effect Model ◽  
Exchange Data

The study examines influence of corporate governance mechanisms on audit fees in listed Bangladeshi banks and non-bank financial institutions (NBFIs) with Dhaka Stock Exchange. Data have been collected from published annual reports of the 46 firms covering the period of 2013-2017. Among them 30 firms are banking companies the remaining firms belong to NBFIs. Using fixed-effect model, the study finds that board independence, female member representation in board, board diligence as well as audit committee diligence have positive influence on audit fees. As opposed to previous literature, the study reports that in the context of Bangladeshi banks and NBFIs board size, audit committee size, audit committee independence are negatively associated with audit fees.             

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