PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
This research aimed to analyze the effect of corporate governance variables towards intellectual capital disclosure for a sample of 60 Indonesian public listed companies. The independent variables tested in this research comprise various forms of corporate governance structure: (1) board composition...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| author | , RESTI LAILY R. , Drs. Laurentius Suparwoto, M.Sc., CMA. |
| author_facet | , RESTI LAILY R. , Drs. Laurentius Suparwoto, M.Sc., CMA. |
| author_sort | , RESTI LAILY R. |
| collection | UGM |
| description | This research aimed to analyze the effect of corporate governance variables towards intellectual capital disclosure for a sample of 60 Indonesian public listed companies. The independent variables tested in this research comprise various forms of corporate governance structure: (1) board composition, (2) share concentration, (3) size of audit committee and (4) frequency of audit committee meetings.
The descriptive statistics, content analysis and multiple regression model were performed to analyze the data. Out of 4 variables tested, only board composition has insignificant relationship in influencing the level of intellectual capital disclosure in Indonesia. The result also found that all of the selected companies disclosed intellectual capital in their annual reports. However the extent of the intellectual capital disclosure among Indonesian companies is still relatively low about 46,93 percent. This result revealed that most of Indonesian companies are aware about the intellectual capital disclosure, however, they are not aware on how to measure, report and disclose this information in their annual report. |
| first_indexed | 2024-03-13T22:59:18Z |
| format | Thesis |
| id | oai:generic.eprints.org:122373 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:59:18Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1223732016-03-04T08:42:15Z https://repository.ugm.ac.id/122373/ PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA , RESTI LAILY R. , Drs. Laurentius Suparwoto, M.Sc., CMA. ETD This research aimed to analyze the effect of corporate governance variables towards intellectual capital disclosure for a sample of 60 Indonesian public listed companies. The independent variables tested in this research comprise various forms of corporate governance structure: (1) board composition, (2) share concentration, (3) size of audit committee and (4) frequency of audit committee meetings. The descriptive statistics, content analysis and multiple regression model were performed to analyze the data. Out of 4 variables tested, only board composition has insignificant relationship in influencing the level of intellectual capital disclosure in Indonesia. The result also found that all of the selected companies disclosed intellectual capital in their annual reports. However the extent of the intellectual capital disclosure among Indonesian companies is still relatively low about 46,93 percent. This result revealed that most of Indonesian companies are aware about the intellectual capital disclosure, however, they are not aware on how to measure, report and disclose this information in their annual report. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , RESTI LAILY R. and , Drs. Laurentius Suparwoto, M.Sc., CMA. (2013) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=62475 |
| spellingShingle | ETD , RESTI LAILY R. , Drs. Laurentius Suparwoto, M.Sc., CMA. PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title | PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_full | PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_fullStr | PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_full_unstemmed | PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_short | PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA |
| title_sort | pengaruh tata kelola perusahaan terhadap intellectual capital disclosure perusahaan nonkeuangan yang terdaftar di bursa efek indonesia |
| topic | ETD |
| work_keys_str_mv | AT restilailyr pengaruhtatakelolaperusahaanterhadapintellectualcapitaldisclosureperusahaannonkeuanganyangterdaftardibursaefekindonesia AT drslaurentiussuparwotomsccma pengaruhtatakelolaperusahaanterhadapintellectualcapitaldisclosureperusahaannonkeuanganyangterdaftardibursaefekindonesia |