Abstract
This study has purpose to determine the influence of female directors, institutional ownership, and profitability on intellectual capital disclosure. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study used a purposive method in sampling and 39 companies was obtained. This study uses a fixed effect panel data model after conducting a chow test and a hausmann test. This study uses E-views 10 in data processing. The results of this study is that female directors have a positive influence on intellectual capital disclosure, while institutional ownership and profitability do not have an influence on intellectual capital disclosure.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.