PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT DAN STRUKTUR KEPEMILIKANTERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Kasus Pada Perusahaan LQ 45 Di Bursa Efek Indonesia 2012-2016)

FITRIYAH, FITRIYAH (2019) PENGARUH UKURAN DEWAN KOMISARIS, PROPORSI DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT DAN STRUKTUR KEPEMILIKANTERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Kasus Pada Perusahaan LQ 45 Di Bursa Efek Indonesia 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research is to examine the effect between good corporate governance (GCG) mechanism and intellectual capital disclosure (ICD). The research problems is how the influences of The proportion size of commissioners, proportion of independent commissioners, the size of the of audit committee, share concentration and leverage on intellectual capital disclosure. This research use samples of 17 listed firms LQ 45 on Indonesian Stock Exchange in 2012-2016. The sampling method is purposive sampling. Furthermore, research data are analyzed by multiple regression analysis, by using SPSS version 20 software. Results of the analysis based on the measure of intellectual capital disclosure (ICD). The proportion size of commissioners significantly influence to ICD. proportion of independent commissioner significantly influences to ICD. Size of audit committee does not significantly influences to ICD. share concentration significantly influences to ICD.. Keywords: Good Corporate Governance, Intellectual Capital Disclosure, Annual Report and Content Analysis. Tujuan dari penelitian ini untuk menguji pengaruh antara variabel-variabel mekanisme good corporate governance (GCG) dan intellectual capital disclosure (ICD). Masalah penelitiannya adalah bagaimana pengaruh ukuran dewan komisaris, proporsi komisaris independen, ukuran komite audit dan struktur kepemilikan terhadap intellectual capital disclosure. Penelitian ini menggunakan sampel 17 perusahaan LQ 45 di Bursa Efek Indonesi di tahun 2012-2016. Penentuan sampel dilakukan dengan metode purposive sampling. Selanjutnya, data penelitian dianalisis dengan menggunakan analisis regresi berganda, dengan menggunakan software SPSS versi 20. Hasil dari analisis yang didasarkan pada pengukuran intellectual capital disclosure (ICD). Proporsi ukuran dewan komisaris berpengaruh signifikan terhadap ICD. Proporsi dewan komisaris independen berpengaruh signifikan terhadap ICD. Ukuran komite audit tidak berpengaruh signifikan terhadap ICD. Struktur Kepemilikan tidak berpengaruh signifikan terhadap ICD. Kata kunci: Good Corporate Governance, Intellectual Capital Disclosure, Annual Report dan Content Analysis.

Item Type: Thesis (S1)
Call Number CD: FE/AK 18 616
Call Number: SE/32/18/486
NIM/NIDN Creators: 43214110141
Uncontrolled Keywords: Good Corporate Governance, Intellectual Capital Disclosure, Annual Report dan Content Analysis.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jan 2019 03:49
Last Modified: 12 Jan 2024 08:30
URI: http://repository.mercubuana.ac.id/id/eprint/46485

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