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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 1, November 2014, Hlm. 93-110

FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ANTON HERDIANTO

STIE Trisakti
anton@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT:

Intellectual capital disclosure is a tool that can be used by a company to communicate with their stakeholders. With disclose company’s intellectual information, a company could decrease asymmetric information level with their stakeholders. The nature of intellectual capital disclosure is voluntary disclosure, therefore, a company had choose to not disclose some information if their felt it will not bring an advantage for them. The aim of this research is to find the factors that influence intellectual capital disclosure. The independent variables i.e. Board of Directors, Audit Commitee size, Frequency of Commitee’s Meeting, Firm’s size, profitability, and leverage. This research used a purposive sampling method with 60 data of manufacturing companies listed at Indonesia Stock Exchange in 2009-2012. The tools analysis used in this research is multiple linier regression. The result of this study showed that Board of Directors, Audit Commitee size did not have significant toward intellectual capital disclosure. The Frequency of Commitee’s Meeting, firm’s size, Profitability , leverage have significant toward intellectual capital disclosure.

Keyword :Intellectual Capital Disclosure, Board of Directors, Audit Commitee Size, Frequency of Commitee’s Meeting, Firm’s size, Profitability, and Leverage.
 
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