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

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.

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Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i2.351 ◽

2021 ◽

Vol 5 (2) ◽

pp. 327

Author(s):

Adinda Purnama Syane ◽

Jaeni Jaeni

Keyword(s):

Corporate Governance ◽

Environmental Performance ◽

Annual Report ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Managerial Ownership ◽

Company Size ◽

Manufacturing Companies ◽

Positive Effect

This study aims to analyze the effect of institutional ownership, managerial ownership, environmental performance, and firm size on CSRD. CSRD measurement based on GRI-G4 is seen from the company's annual report. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019, which are 492 companies. The research sample was taken using a purposive sampling technique, with observations for 3 years. So, the number of samples studied were 73 companies. Hypothesis testing in this study using multiple regression analysis. The results showed that corporate governance, namely institutional ownership and managerial ownership, had no effect on CSRD. While the environment has a positive effect on CSRD and company size has no effect on CSRD companies.

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PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN

Jurnal Ilmiah Bisnis dan Ekonomi Asia ◽

10.32812/jibeka.v12i1.15 ◽

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.

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

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v16i1.2458 ◽

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.

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

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v5-i1-07 ◽

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.

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Analisis Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure Perusahaan Keuangan Di BEI

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v9i2.46 ◽

2017 ◽

Vol 9 (2) ◽

pp. 130-147

Author(s):

Agung Sri Wardhani

Keyword(s):

Intellectual Capital ◽

Audit Committee ◽

Stock Exchange ◽

Average Rate ◽

Financial Statements ◽

Ownership Concentration ◽

Independent Variable ◽

External Auditor ◽

The Impact ◽

Test Result

The purpose of this research is to test the impact level of intellectual capital disclosure on annual financial statements of listed financial companies in Indonesian Stock Exchange. This research has two variables. The first variable is the intellectual capital disclosure as the dependent variable. The second variable is the characteristics of the company (leverage, ownership concentration, type of external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) as the independent variable. The sample of this research are chosen by using the sampling purposive method. The classic assumption test is used earlier to validate the variables, and the result showed that the variables are valid. The result of this research shows that average rate of intellectual capital disclosure is 37,9%. Multiple regression analysis is used to test the hypothesis. Based on the statistics test result, the independent variable (leverage, ownership concentration, type of external auditor, age of listing, independent commissioner, size of the audit committee, and size of the company) doesn’t have significant effect on intellectual capital disclosure. It concludes that intellectual capital disclosure hasn’t been much revealed on financial companies in Indonesia.

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Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Profitabilitas Perusahaan Indeks Sri Kehati

Jurnal STEI Ekonomi ◽

10.36406/jemi.v27i2.138 ◽

2018 ◽

Vol 27 (2) ◽

pp. 286-304

Author(s):

Syahrul Effendi

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Reports ◽

Good Corporate Governance ◽

Corporate Social ◽

Positive Effect

The purpose of this study was to examine the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance to the profitability of a company incorporated in sri kehati index in the Indonesia Stock Exchange in the period 2011-2015. This research is a correlation regression testing as an article describing the phenomenon in the form of the relationship between variables. The research data was obtained from annual reports and financial sites Indonesia Stock Exchange (BEI). Samples used as many as 14 companies qualified financial reports, sustainability reports listed in Indonesia Stock Exchange in 2011-2015. The sampling technique used literature. This study uses multiple regression analysis. Based on the analysis it can be concluded that the disclosure of Corporate Social Responsibility positive effect on NPM. Good Corporate Governance (Size commissioners) positive effect on ROE, ROA. Good Corporate Governance (Independent Commissioner) no positive effect on ROA and NPM. Good Corporate Governance (Audit Committee) positive effect on ROA and ROE.

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Mampukah Kinerja Keuangan Memediasi Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Modal Intelektual?

Jurnal Kajian Akuntansi ◽

10.33603/jka.v2i1.1243 ◽

2018 ◽

Vol 2 (1) ◽

pp. 67

Author(s):

Nastiti Rahayuni ◽

Badingatus Solikhah ◽

Agus Wahyudin

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Path Analysis ◽

Intellectual Capital ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Governance Mechanism ◽

Result Show ◽

Corporate Governance Mechanism

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh mekanisme Corporate Governance terhadap pengungkapan modal intelektual melalui kinerja keuangan sebagai variabel intervening. Populasi penelitian ini adalah 137 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode pemilihan sampel yang digunakan adalah purposive samplingdan terpilih 124 unit analisis. Teknik analisis data menggunakan analisis jalur (path analysis) dengan alat bantu IBM SPSS 21.Hasil penelitian menujukkan bahwa kepemilikan manajerial dan proporsi komisaris independen tidak berpengaruh langsung terhadap pengungkapan modal intelektual, sedangkan kepemilikan institusional, ukuran komite audit, dan kinerja keuangan berpengaruh positif terhadap pengungkapan modal intelektual. Hasil juga menunjukkan bahwa kinerja keuangan mampu menjembatani pengaruh tidak langsung antara kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan ukuran komite audit terhadap pengungkapan modal intelektual. ABSTRACTThe aim of this study to test the effect of Corporate Governance Mechanism on the Intellectual Capital Disclosure through Financial Performance as intervening variable. The population of this paper is 137banking companies listed on the Indonesian Stock Exchange in 2011 to 2014.The sampling technique used a purposive sampling and produced124unit analyses.The data was analizedusing path analysis with IBM SPSS software version 21.The result of this paper indicated that the manajerial ownership and proportion of independent commisioner does not affect the Intellectual Capital Disclosure directly, but institusional ownership, audit committee size, and financial performance have positive effecton Intellectual Capital Disclosure. On the other hand, the result show that financial performance is able to mediate the indirect effect of manajerial ownership, institusional ownership, proportion of independent commisioner, and audit committee on Intellectual Capital Disclosure. Keywords : Intellectual Capital Disclosure, Corporate Governance, Financial Performance

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Pengaruh Ukuran Perusahaan, Leverage, Komisaris Independen dan Konsentrasi Kepemilikan terhadap Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Sektor Keuangan Yang Listing di BEI Tahun 2016-2017)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v1i1.7970 ◽

2020 ◽

Vol 1 (1) ◽

Author(s):

Lingsir India Anteng Tunggil Putri ◽

Bima Cinintya Pratama

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Intellectual Capital ◽

Stock Exchange ◽

Sampling Technique ◽

Ownership Concentration ◽

Purposive Sampling ◽

Financial Firms ◽

Positive Effect

The purpose of this study was to determine the effect of firm size, leverage, independent commissioners and ownership concentration on intellectual capital disclosure. Population in this study were financial firms listed in Indonesia Stock Exchange during 2016-2017 periods. Purposive sampling technique was used and obtained 170 samples of companies that met the criteria. Data were analyzed using multiple linier regression analysis by SPSS program. The results of this study showed firm size, leverage, independent commissioners and ownership concentration have simultaneously positive effect on intellectual capital disclosure. As partial, firm size have a positive effect on intellectual capital disclosure while, leverage, independent commissioners and ownership concentration have no effects on intellectual capital disclosure.

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PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA STUDI PADA SEKTOR CONSUMER GOODS PERIODE 2013-2017

account ◽

10.32722/acc.v6i2.2483 ◽

2019 ◽

Vol 6 (2) ◽

Author(s):

Tasya Anindya Pramesti ◽

Elly Mirati ◽

Petrus Hari Kuncoro

Keyword(s):

Corporate Governance ◽

Consumer Goods ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Managerial Ownership ◽

Panel Regression ◽

Company Performance ◽

Analysis Method

PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DIBURSA EFEK INDONESIA STUDI PADA SEKTOR CONSUMER GOODS PERIODE 2013-2017Tasya Anindya [email protected]. Elly [email protected] Hari Kuncoro [email protected] Studi Manajemen Keuangan Politeknik Negeri JakartaABSTRACTCorporate governance is one of the most important mechanism in the internal companymanagement to keep the company performance with the intention to incrase the firm value. Thepurpose of this study is to test the influence of corporate governance on firm value which is proxiedwith PBV. This research is quantitative and assocative research where data is obtained from annualreport from company that listed in Indonesia Stock Exchange in the consumer goods sector in 2013-2017 published by BEI. The population of this study are 46 companies with the sampling technique used is purposive sampling and 6 companies are choosen. The data analysis method used is panel regression through several tests including classic assumption test and hyppothesis testing partially and simultaneously. The results of this study are managerial ownership is significantly influenced firm value, but institutional ownership, independent commisioner, and audit committee has no influence on firm value significantly, and corporate governance simultaneously is significantly influenced firm value.Keywords: Corporate Governance, Firm Value, PBV ABSTRAKCorporate governance merupakan salah satu mekanisme yang sangat penting dalam suatuinternal manajemen perusahaan untuk menjaga kinerja perusahaan dengan tujuan meningkatkannilai perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh corporate governanceterhadap nilai perusahaan yang diwakilkan dengan PBV. Penelitian ini adalah penelitian kuantitatifdan asosiatif dimana data diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa EfekIndonesia sektor consumer goods pada periode 2013-2017 yang diterbitkan oleh BEI. Populasi daripenelitian adalah 46 perusahaan dengan teknik pengambilan sampel menggunakan purposivesampling dan hasil sampel penelitian ini sebanyak 6 perusahaan. Metode analisis data yangdigunakan adalah metode regresi data panel termasuk pengujian asumsi dan kesesuaian model danpengujian hipotesis baik secara parsial dan secara simultan. Hasil dari penelitian ini menunjukanbahwa kepemilikan manajerial berpengaruh terhadap nilai perusahaan, sedangkan kepemilikaninstitusonal, komisaris independen, dan komite audit tidak berpengaruh signifikan terhadap nilaiperusahaan, dan corporate governance secara simultan berpengaruh terhadap nilai perusahaan. Kata kunci: Corporate Governance, Nilai perusahaan, PBV

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THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

2019 ◽

Vol 6 (1) ◽

pp. 19

Author(s):

Mayasari Mayasari ◽

Ayu Yuliandini ◽

Intan Indah Permatasari

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Company Size ◽

Negative Effect ◽

Positive Effect

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.

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