Pengaruh Good Corporate Governance Terhadap Pengungkapan Modal Intelektual Perusahaan Indeks Kompas 100

Oktaviani, Marisa (2014) Pengaruh Good Corporate Governance Terhadap Pengungkapan Modal Intelektual Perusahaan Indeks Kompas 100. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to identify corporate governance components that influence the disclosure of intellectual capital at the companies listed on Indeks Kompas 100 in 2010 to 2012. The Corporate Governance components was used are the range of board of commissioner, the range audit committeee, and ownership’s concentration. This research assesses disclosure of intellectual capital by using content analysis. The population of this research are companies listed on Indonesia Stock Exchange with the object of research at Indeks Kompas 100 in 2010-2012. The total research sample of 41 companies are obtained by using purposive sampling. The test of hypothesis are uses multiple liniear regression analysis with SPSS version 17.0. The result shows that first hypothesis (H1) whichstates that the range of board of commissioner has a positive effect on the disclosure of intellectual capital, is received in the opposite direction. The result of the second hypothesis (H2) asserting that the range of audit committee has a positive effect on the disclosure of intellectual capital, is received, and the result of the third hypothesis (H3) stating that concentratinof the ownership has a positive effect on the disclosure of intellectual capital, is also received.

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