PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL
Abstract
The purpose of this study is to examine the relationship between audit committee characteristics (size of audit committee, frequency of audit committee meetings, audit committee financial expertise) and shares concentration to intellectual capital disclosure (ICDI). The research was conducted on 33 banking companies listed on the Indonesian Stock Exchange in 2014, 2015 and 2016. This research uses multiple regression analysis. We find no significant relationship between audit committee characteristics and shares concentration. intellectual capital disclosure and
Keyword : Intellectual Capital Disclosure, Size Of Audit Committee, Frequency Of Audit Committee Meetings, Audit Committee Financial Expertise And Shares Concentration And Content Analysis
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