DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA
The purpose of this study is to examine the relationship between board of commissioner and intellectual capital<br />disclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship between<br />the board of commissioner and intellectual capital disclosu...
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| Format: | Article |
| Language: | English |
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Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Keuangan dan Perbankan |
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| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/845 |
| Summary: | The purpose of this study is to examine the relationship between board of commissioner and intellectual capital<br />disclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship between<br />the board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectual<br />capital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collected<br />from 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectual<br />capital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31<br />banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner,<br />and meeting frequency have positive relationship with intellectual capital disclosure. This study found<br />that the size, independent commissioner, and meeting frequency had a positive relationship with intellectual<br />capital disclosure. The finding of this research can be as a reference and portrait that board of commissioner<br />already aware the importance of ICD. The finding of this research could be as a reference and portrait that<br />board of commissioner was already aware of the importance of ICD. |
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| ISSN: | 1410-8089 2443-2687 |