Pengaruh Karakteristik Dewan Komisaris dan Direksi Terhadap Pengungkapan Intellectual capital

Sarifah Aini - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


The purpose of this study is to examine the relationship between board of commissioner and board of management characteristics to intellectual capital disclosure (ICDI). The intellectual capital disclosure measurement in this study used the index developed by Haji and Nazli (2012). The data were collected from 32 banks listed in Indonesia Stock Exchange period 2014-2016. Sampling method using purposive sampling. This study find no significant relations betseen intellectual capital disclosure and board of commissioner and board of management characteristics.

Keyword : intellectual capital disclosure, board of commissioner, board of management, banking indusry


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References


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