The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure

Isnalita, NIDN. 0022086605 and Fitri Romadhon, 041113058 (2018) The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure. International Research Journal of Business Studies, 11 (3). pp. 217-230. ISSN 2089-6271, 2338-4565

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Abstract

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners’ composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.

Item Type: Article
Uncontrolled Keywords: Company characteristics, Corporate governance structure, Intellectual capital disclosure
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance
H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation > HG4701-4751 Government securities. Industrial securities. Venture capital
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
Isnalita, NIDN. 0022086605UNSPECIFIED
Fitri Romadhon, 041113058UNSPECIFIED
Depositing User: Tn Sugeng Riyanto
Date Deposited: 19 Jul 2019 09:26
Last Modified: 19 Jul 2019 09:26
URI: http://repository.unair.ac.id/id/eprint/85252
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