The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector
This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial exper...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
MDPI AG
2022-12-01
|
| Series: | Economies |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2227-7099/11/1/7 |
| _version_ | 1827626637641908224 |
|---|---|
| author | Wisnu Mawardi Harjum Muharam Mulyo Haryanto |
| author_facet | Wisnu Mawardi Harjum Muharam Mulyo Haryanto |
| author_sort | Wisnu Mawardi |
| collection | DOAJ |
| description | This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial expertise of the audit committee. The population in this study is a financial services company listed on the Indonesia Stock Exchange in 2019–2021 and collected a sample of 91 companies using the purposive sampling technique. The analysis method used in this research is multiple linear regression using the software SPSS 20. The test result of this study shows that an audit committee or several audit committees positively affect intellectual capital disclosure. However, at the same time, the financial expertise of the audit committee and intellectual capital performance does not affect intellectual capital disclosure. |
| first_indexed | 2024-03-09T12:59:25Z |
| format | Article |
| id | doaj.art-088e314c3f9a40f88b95a2a6d9811857 |
| institution | Directory Open Access Journal |
| issn | 2227-7099 |
| language | English |
| last_indexed | 2024-03-09T12:59:25Z |
| publishDate | 2022-12-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Economies |
| spelling | doaj.art-088e314c3f9a40f88b95a2a6d98118572023-11-30T21:55:51ZengMDPI AGEconomies2227-70992022-12-01111710.3390/economies11010007The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking SectorWisnu Mawardi0Harjum Muharam1Mulyo Haryanto2Faculty of Economics and Business, Universitas Diponegoro, Semarang 50275, IndonesiaFaculty of Economics and Business, Universitas Diponegoro, Semarang 50275, IndonesiaFaculty of Economics and Business, Universitas Diponegoro, Semarang 50275, IndonesiaThis study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial expertise of the audit committee. The population in this study is a financial services company listed on the Indonesia Stock Exchange in 2019–2021 and collected a sample of 91 companies using the purposive sampling technique. The analysis method used in this research is multiple linear regression using the software SPSS 20. The test result of this study shows that an audit committee or several audit committees positively affect intellectual capital disclosure. However, at the same time, the financial expertise of the audit committee and intellectual capital performance does not affect intellectual capital disclosure.https://www.mdpi.com/2227-7099/11/1/7audit committeeintellectual capital performanceintellectual capital disclosure |
| spellingShingle | Wisnu Mawardi Harjum Muharam Mulyo Haryanto The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector Economies audit committee intellectual capital performance intellectual capital disclosure |
| title | The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector |
| title_full | The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector |
| title_fullStr | The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector |
| title_full_unstemmed | The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector |
| title_short | The Role of Audit Committee Characteristics and I.C. Performance on I.C. Disclosure: Evidence from the Indonesian Banking Sector |
| title_sort | role of audit committee characteristics and i c performance on i c disclosure evidence from the indonesian banking sector |
| topic | audit committee intellectual capital performance intellectual capital disclosure |
| url | https://www.mdpi.com/2227-7099/11/1/7 |
| work_keys_str_mv | AT wisnumawardi theroleofauditcommitteecharacteristicsandicperformanceonicdisclosureevidencefromtheindonesianbankingsector AT harjummuharam theroleofauditcommitteecharacteristicsandicperformanceonicdisclosureevidencefromtheindonesianbankingsector AT mulyoharyanto theroleofauditcommitteecharacteristicsandicperformanceonicdisclosureevidencefromtheindonesianbankingsector AT wisnumawardi roleofauditcommitteecharacteristicsandicperformanceonicdisclosureevidencefromtheindonesianbankingsector AT harjummuharam roleofauditcommitteecharacteristicsandicperformanceonicdisclosureevidencefromtheindonesianbankingsector AT mulyoharyanto roleofauditcommitteecharacteristicsandicperformanceonicdisclosureevidencefromtheindonesianbankingsector |