LISTIANI, INDRI (2021) PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KOMITE AUDIT TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study was to empirically the effect of Profitability, Managerial Ownership, and Audit Committe on Intellectual Capital Disclosure. This research was conducted on Banking Companies listed on the Indonesia Stock Exchange (IDX) 2016-2019. The population in this study amounted to 45 companies in the 2015- 2019 period. Samples were taken using purposive sampling method. Samples that meet the criteria are 35 companies. Data analysis method used multiple linear regression analysis. The results of this study indicate Independent Commissioner has no effect on Intellectual Capital Disclosure, Managerial Ownership has an influence on Intellectual Capital Disclosure, and Audit Committe has no effect on Intellectual Capital Disclosure. Keywords: Independent Commissioner, Managerial Ownership, Audit Committe and Intellectual Capital Disclosure Tujuan dari penelitian ini adalah untuk menguji pengaruh Komisaris Independen, Kepemilikan Manajerial, dan Komite Audit terhadap Intellectual Capital Disclosure. Penelitian ini dilakukan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2016-2019. Populasi dalam penelitian ini berjumlah 45 Perusahaan dalam periode tahun 2016-2019. Sampel diambil menggunakan metode purposive sampling. Sampel yang memenuhi kriteria sebanyak 35 perusahan. Metode analisis data menggunakan analisis regresi liniear berganda. Hasil penelitian ini menunjukkan bahwa Komisaris Independen tidak memiliki pengaruh terhadap Intellectual Capital Disclosure, Kepemilikan Manajerial memiliki pengaruh terhadap Intellectual Capital Disclosure, dan Komite Audit tidak memiliki pengaruh Intellectual Capital Disclosure. Kata Kunci: Komisaris Independen, Kepemilian Manajerial, Komite Audit dan Intellectual Capital Disclosure.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110044 |
| Uncontrolled Keywords: | Komisaris Independen, Kepemilian Manajerial, Komite Audit 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 > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 01 Aug 2023 03:33 |
| Last Modified: | 01 Aug 2023 03:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79918 |
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