PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Yang Masuk Dalam Indonesian Institute Corporate Governance dan Terdaftar di Bursa Efek Indonesia Periode 2016 - 2017)

MARIESSA, ENELSI (2019) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris Pada Perusahaan Yang Masuk Dalam Indonesian Institute Corporate Governance dan Terdaftar di Bursa Efek Indonesia Periode 2016 - 2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The research aims to know the influence of Mechanism Good Corporate Governance and Profitability to Intellectual Capital Disclosure (ICD). Population in this research is the company include in the IICD 2017 and listed in the Indonesian Stock Exchange (IDX) for periode 2016 – 2017 as many as 50 companies. The reaserch sample consisted of 46 companies using purposive sampling method. Secondary data sources in this research were obtained from Indonesian Stock Exchange (IDX). Data analysis techniques are carried out using multiple linear analysis, and with the SPSS 20 Program. The results of this research show that Managerial Ownership has an influence on Intellectual Capital Disclosure (ICD), but Independent Commissioners, Institutional Ownership, Audit Committee and Profitability that are proxied by Return On Assets (ROA) does not influence on Intellectual Capital Disclosure (ICD). Keywords : Independent Commissioners, Institutional Ownership, Audit Committee, Managerial Ownership, Return On Assets, Intellectual Capital Disclosure. Penelitian ini untuk mengetahui pengaruh Mekanisme Good Corporate Governance dan Profitabilitas terhadap Intellectual Capital Disclosure (ICD). Populasi dalam penelitian ini adalah perusahaan yang masuk dalam IICD pada tahun 2017 dan terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2017 sebanhyak 50 perusahaan. Sampel penelitian ini terdiri dari 46 perusahaan dengan menggunakan metode purposive sampling. Sumber data sekunder dalam penelitian ini diperoleh dari Bursa Efek Indonesi (BEI). Teknik analisis data dilakukan dengan menggnakan analisis linier berganda, dan dengan program SPSS 20. Hasil penelitian ini menunjukkan bahwa Kepemilikan Manajerial berpengaruh terhadap Intellectual Capital Disclosure (ICD), sedangkan Komisaris Independen, Kepemilikan Institusioanl, Komite Audit dan Profitabilitas yang diproksikan dengan Return On Asset (ROA) tidak berpengaruh terhadap Intellectual Capital Disclosure (ICD). Kata kunci: Komisaris Independen, Kepemilikan Institusional, Komite Audit, Kepemilikan Manajerial, Return On Asset, Intellectual Capital Disclosure.

Item Type: Thesis (S1)
Call Number: SE/32/19/053
NIM: 43215010155
Uncontrolled Keywords: Komisaris Independen, Kepemilikan Institusional, Komite Audit, Kepemilikan Manajerial, Return On Asset, 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
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: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Jun 2019 05:11
Last Modified: 12 Jun 2019 05:11
URI: http://repository.mercubuana.ac.id/id/eprint/48838

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