ANALISIS PENGARUH KUALITAS AUDIT, KONSENTRASI KEPEMILIKAN, KEPEMILIKAN INSTITUSI, DAN EFEKTIFITAS RAPAT DEWAN KOMISARIS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

ZEGA, ARISMAN JAYA PUTRA (2018) ANALISIS PENGARUH KUALITAS AUDIT, KONSENTRASI KEPEMILIKAN, KEPEMILIKAN INSTITUSI, DAN EFEKTIFITAS RAPAT DEWAN KOMISARIS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine audit quality, ownership concentration, institutional ownership, and effectiveness of board of commissioners meeting on intellectual capital disclosure in consumer goods industry manufacturing companies listed on Indonesia Stock Exchange period 2013 - 2016 as many as 29 companies using multiple regression analysis. The result of the research by t-test shows the audit quality, ownership concentration, and effectiveness of board of commissioner meeting partially effect on intellectual capital disclosure. Partial institutional ownership has no effect on intellectual capital disclosure. The result of this research by using F-test shows that audit quality, ownership concentration, institutional ownership, and effectiveness of board of commissioner meeting simultaneously have an effect on intellectual capital disclosure. The adjusted R² result that the percentage of contribution of audit quality variable, ownership concentration, audit quality, and effectiveness of board of commissioner meeting is 55,9% while 44,1% is influenced by other variable not examined in this research. Keywords: Audit Quality, Ownership Concentration, Institutional Ownership, Effectiveness of BOC Meeting, and Intellectual Capital Disclosure Penelitian ini bertujuan untuk menguji kualitas audit, konsentrasi kepemilikan, kepemilikan institusi, dan efektifitas rapat dewan komisaris terhadap intellectual capital disclosure pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2013 - 2016 yaitu sebanyak 29 perusahaan dengan menggunakan analisis regresi berganda. Hasil penelitian dengan uji - t menunjukkan kualitas audit, konsentrasi kepemilikan, dan efektifitas rapat dewan komisaris secara parsial berpengaruh terhadap intellectual capital disclosure. Kepemilikan institusi secara parsial tidak berpengaruh terhadap intellectual capital disclosure. Hasil penelitian ini dengan menggunakan uji - F menunjukkan bahwa kualitas audit, konsentrasi kepemilikan, kepemilikan institusi, dan efektifitas rapat dewan komisaris secara simultan berpengaruh terhadap intellectual capital disclosure. Hasil adjusted R² bahwa persentase kontribusi variabel kualitas audit, konsentrasi kepemilikan, kualitas audit, dan efektifitas rapat dewan komisaris 55,9% sedangkan 44,1% dipengaruhi variabel-variabel lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Kualitas Audit, Konsentrasi Kepemilikan, Kepemilikan Institusi, Efektifitas Rapat Dewan Komisaris, dan Intellectual Capital Disclosure

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 18 031
NIM/NIDN Creators:	55515110010
Uncontrolled Keywords:	Kualitas Audit, Konsentrasi Kepemilikan, Kepemilikan Institusi, Efektifitas Rapat Dewan Komisaris, dan Intellectual Capital Disclosure
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	09 Jul 2018 01:00
Last Modified:	26 Jul 2024 06:50
URI:	http://repository.mercubuana.ac.id/id/eprint/43571

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