Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

Riri Yenita; Efrizal Syofyan

doi:10.24036/wra.v6i1.101937

Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

Riri Yenita⁽¹⁾, Efrizal Syofyan⁽²⁾,
(1) Alumni Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia
(2) Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v6i1.101937

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Abstract

This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.

Keywords: Intellectual capital disclousure, firm characteristic, firm performance, board of commissioners diversity.