Abstract
This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of independence board, size of audit committee, profitability, age of company, size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.
Highlights
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola perusahaan dan karakteristik perusahaan terhadap sejauh mana pengungkapan modal intelektual perusahaan
This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure
The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure
Summary
Anthony dan Govindarajan (2005) menyatakan satu elemen kunci dari teori keagenan adalah bahwa prinsipal dan agen mempunyai perbedaan preferensi dan tujuan. Keputusan untuk mengungkapakan informasi perusahaan akan memengaruhi peningkatan harga saham, sehingga pada penelitian dengan sampel 260 laporan keuangan perusahaan di Spanyol (Garcia-Meca 2007) ditemukan bahwa ada hubungan positif antara pengungkapan modal intelektual dan laba perusahaan. Semakin panjang umur perusahaan akan memberikan pengungkapan informasi keuangan yang lebih luas dibanding perusahaan lain yang umurnya lebih pendek dengan alasan perusahaan tersebut memiliki pengalaman lebih dalam pengungkapan laporan tahunan (White dkk., 2007). Tipe Industri Informasi modal intelektual secara alamiah bersifat unik terhadap jenis industri tertentu, sehingga luas pengungkapan antara perusahaan dalam industri satu dan yang lainnya berbeda-beda. Penelitian ini menggunakan kategori dan komponen dari kerangka kerja deskriptif mengenai informasi modal intelektual untuk menganalisa kandungan dari laporan tahunan dengan mengelompokkan antara industri “baru” dan industri “lama”. HASIL PENGUJIAN HIPOTESIS DAN PEMBAHASAN Tabel 1 memberikan gambaran statistik deskriptif dari setiap variabel khususnya minimum, maksimum, rata-rata, standar deviasi, dan jumlah pengamatan
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