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Year 2018, , 144 - 151, 30.03.2018
https://doi.org/10.17261/Pressacademia.2018.819

Abstract

References

  • Chariri, Anis, and Pratama, A. (2013). Gestalt Accounting: Corporate Commitment in Intellectual Capital Disclosure. Diponegoro University Journal of Accounting, vol. 2 no. 1, pp. 1-15.
  • Faza, Fardin, M. And Hidayah, E. (2014). The Influence of Intellectual Capital on Profitability, Productivity, And Corporate Value in Banking Companies Listed In Indonesia Stock Exchange (BEI). Journal of Economics and Islamic Business (EKBISI), vol. 8 no. 2, pp. 186-199.
  • Muttakin, M., Khan, A., Belal, A. (2015). Intellectual Capital Disclosure and Corporate Governance: An Empirical Examination. Advances in Accounting, Incorporating Advances in International Accounting, vol. 31 no. 2, pp. 219-227.
  • Neysi, S., Mazraeh, S., Mousafi, Z. (2012). The Importance of Intellectual Capital Disclosure. International Journal of Business and Social Science, vol. 3 no. 15, pp. 307-310.
  • Rahim, A., Atan, R. and Kamaluddin, A. (2011). Intellectual Capital Reporting in Malaysian Technology Industry. Asian Journal of Accounting and Governance, vol. 2, pp. 51-59.
  • Siahaan, Sisca and Wahidahwati. (2015). The Influence of Good Corporate Governance to Intellectual Capital Disclosure As a Strategy Facing the AEC. Journal of Accounting Science and Research, vol. 4 no. 12, pp. 1-18.
  • Sudarno and Prameswari, F. (2014). Influence of Characteristics of Audit Committee and External Auditor on Intellectual Capital Disclosure. Diponegoro University Journal of Accounting, vol. 3 no. 3, pp. 1-8.
  • Taliyang, S., Latif, R. and Mustafa, N. (2011). The Determinants of Intellectual Capital Disclosure among Malaysian Listed Companies. International Journal of Management and Marketing Research, vol. 4 no. 3, pp. 25-33.
  • Ulum, I. (2015). Intellectual Capital Disclosure: Analysis using Four Way Numerical Coding System. JAAI, vol. 19 no. 1, pp. 39-50.
  • Unerman, J., Guthrie, J. and Striukova, L. (2007). UK Reporting of Intellectual Capital. Centre for Business Performance of the Institute of Chartered Accountants in England and Wales, pp. 1-72.
  • Uzliawati, L., Suhardjanto, D. and Djati, K. (2014). The Characteristic of Audit Committee and Intellectual Capital Disclosure in Indonesia Banking Industry. GSTF Journal on Business Review, vol. 3 no. 2, pp. 18-24
  • Uzliawati, L. (2015). Board of Commissioners and Intellectual Capital Disclosure on Banking in Indonesia. Journal of Finance and Banking, vol. 19 no. 2, pp. 226-234.
  • Wahyuni, M. And Rasmini, N. (2016). Influence of Corporate Governance Mechanism on Intellectual Capital Disclosure. Journal of Economic Study Bulletins, vol. 21 no. 1, pp. 48-59.
  • Rasmini, N., Wirakusuma, M., Yuniasih, N. (2014). The Effect of Board Diversity on the Extent of Intellectual Capital Disclosure : Empirical Study in Indonesia Stock Exchange. Asia Pacific Journal of Accounting and Finance, vol. 3 no. 1, pp. 45-58.

THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE

Year 2018, , 144 - 151, 30.03.2018
https://doi.org/10.17261/Pressacademia.2018.819

Abstract

Purpose – To analyse the influence of characteristics of
the board of commissioners, audit committee meetings and auditor type on the intellectual
capital disclosure of service companies listed on
the Indonesian Stock Exchange in 2015.

Methodology – The sample size used was 107 service-industry firms
listed on the Indonesian Stock Exchange
in 2015.

Findings –
The frequency of the board of commissioners’ meetings, the frequency of the audit committee’s meetings and
auditor type each have a positive and significant influence on
intellectual capital disclosure. Gender diversity
in the board of commissioners has a negative and significant influence
on intellectual capital disclosure.

Conclusion The Independent variables board of commissioners meeting frequency, audit committee meeting frequency and auditor type have a positive and significant influence on intellectual capital disclosure. Gender diversity in the board of commissioners has a negative and significant influence on intellectual capital disclosure.

References

  • Chariri, Anis, and Pratama, A. (2013). Gestalt Accounting: Corporate Commitment in Intellectual Capital Disclosure. Diponegoro University Journal of Accounting, vol. 2 no. 1, pp. 1-15.
  • Faza, Fardin, M. And Hidayah, E. (2014). The Influence of Intellectual Capital on Profitability, Productivity, And Corporate Value in Banking Companies Listed In Indonesia Stock Exchange (BEI). Journal of Economics and Islamic Business (EKBISI), vol. 8 no. 2, pp. 186-199.
  • Muttakin, M., Khan, A., Belal, A. (2015). Intellectual Capital Disclosure and Corporate Governance: An Empirical Examination. Advances in Accounting, Incorporating Advances in International Accounting, vol. 31 no. 2, pp. 219-227.
  • Neysi, S., Mazraeh, S., Mousafi, Z. (2012). The Importance of Intellectual Capital Disclosure. International Journal of Business and Social Science, vol. 3 no. 15, pp. 307-310.
  • Rahim, A., Atan, R. and Kamaluddin, A. (2011). Intellectual Capital Reporting in Malaysian Technology Industry. Asian Journal of Accounting and Governance, vol. 2, pp. 51-59.
  • Siahaan, Sisca and Wahidahwati. (2015). The Influence of Good Corporate Governance to Intellectual Capital Disclosure As a Strategy Facing the AEC. Journal of Accounting Science and Research, vol. 4 no. 12, pp. 1-18.
  • Sudarno and Prameswari, F. (2014). Influence of Characteristics of Audit Committee and External Auditor on Intellectual Capital Disclosure. Diponegoro University Journal of Accounting, vol. 3 no. 3, pp. 1-8.
  • Taliyang, S., Latif, R. and Mustafa, N. (2011). The Determinants of Intellectual Capital Disclosure among Malaysian Listed Companies. International Journal of Management and Marketing Research, vol. 4 no. 3, pp. 25-33.
  • Ulum, I. (2015). Intellectual Capital Disclosure: Analysis using Four Way Numerical Coding System. JAAI, vol. 19 no. 1, pp. 39-50.
  • Unerman, J., Guthrie, J. and Striukova, L. (2007). UK Reporting of Intellectual Capital. Centre for Business Performance of the Institute of Chartered Accountants in England and Wales, pp. 1-72.
  • Uzliawati, L., Suhardjanto, D. and Djati, K. (2014). The Characteristic of Audit Committee and Intellectual Capital Disclosure in Indonesia Banking Industry. GSTF Journal on Business Review, vol. 3 no. 2, pp. 18-24
  • Uzliawati, L. (2015). Board of Commissioners and Intellectual Capital Disclosure on Banking in Indonesia. Journal of Finance and Banking, vol. 19 no. 2, pp. 226-234.
  • Wahyuni, M. And Rasmini, N. (2016). Influence of Corporate Governance Mechanism on Intellectual Capital Disclosure. Journal of Economic Study Bulletins, vol. 21 no. 1, pp. 48-59.
  • Rasmini, N., Wirakusuma, M., Yuniasih, N. (2014). The Effect of Board Diversity on the Extent of Intellectual Capital Disclosure : Empirical Study in Indonesia Stock Exchange. Asia Pacific Journal of Accounting and Finance, vol. 3 no. 1, pp. 45-58.
There are 14 citations in total.

Details

Primary Language English
Journal Section Articles
Authors

Eno Firmansa This is me 0000-0002-6567-9793

Adam Zakaria This is me 0000-0001-5996-5729

Marsellisa Nindito This is me 0000-0003-1648-4129

Publication Date March 30, 2018
Published in Issue Year 2018

Cite

APA Firmansa, E., Zakaria, A., & Nindito, M. (2018). THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE. Journal of Economics Finance and Accounting, 5(1), 144-151. https://doi.org/10.17261/Pressacademia.2018.819

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