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 |
| Subjects: | |
| Online Access: | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/845 |
| _version_ | 1811315837074669568 |
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| author | Lia Uzliawati |
| author_facet | Lia Uzliawati |
| author_sort | Lia Uzliawati |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-13T11:37:18Z |
| format | Article |
| id | doaj.art-57b0c3012f9d495fa2eed61c69dd0500 |
| institution | Directory Open Access Journal |
| issn | 1410-8089 2443-2687 |
| language | English |
| last_indexed | 2024-04-13T11:37:18Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Keuangan dan Perbankan |
| spelling | doaj.art-57b0c3012f9d495fa2eed61c69dd05002022-12-22T02:48:23ZengUniversitas Merdeka MalangJurnal Keuangan dan Perbankan1410-80892443-26872017-03-01192570DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIALia Uzliawati0Prodi Akuntansi Fakultas Ekonomi Universitas Sultan Ageng Tirtayasa Jl. Raya Jakarta Km. 4 Pakupatan Serang Banten, 42118, IndonesiaThe 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.http://jurnal.unmer.ac.id/index.php/jkdp/article/view/845board of commissioner, corporate governance, Intellectual Capital Disclosure, banking industry |
| spellingShingle | Lia Uzliawati DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA Jurnal Keuangan dan Perbankan board of commissioner, corporate governance, Intellectual Capital Disclosure, banking industry |
| title | DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA |
| title_full | DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA |
| title_fullStr | DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA |
| title_full_unstemmed | DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA |
| title_short | DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA |
| title_sort | dewan komisaris dan intellectual capital disclosure pada perbankan di indonesia |
| topic | board of commissioner, corporate governance, Intellectual Capital Disclosure, banking industry |
| url | http://jurnal.unmer.ac.id/index.php/jkdp/article/view/845 |
| work_keys_str_mv | AT liauzliawati dewankomisarisdanintellectualcapitaldisclosurepadaperbankandiindonesia |