ARIEDINA, ARIEDINA (2021) PENGARUH PROPORSI KOMISARIS INDEPENDEN, UKURAN DEWAN DIREKSI, FREKUENSI PERTEMUAN KOMITE AUDIT, UKURAN KOMITE AUDIT DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019. Skripsi thesis, Universitas Tarumanagara.
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Abstract
The purpose of this research is to determine the effect of proportion of independent commissioner, board size, audit committee’s meeting frequency, audit committee’s size and profitability on the intellectual capital disclosure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research used 87 manufacturing companies as a sample after selected by purposive sampling method from 136 companies and for three years and was proceed using Eviews 12 SV software and using multiple linear regression analysis techniques to test the hypothesis. The result of this research shows that only board size and audit committeee’s size that have positive and significant effect on intellectual capital disclosure while the other variable do not have significant effect on intellectual capital disclosure. Keyword: Board size, audit committee’s meeting frequency, audit committee size, profitability, intellectual capital disclosure
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 10 May 2022 07:14 |
| Last Modified: | 13 Jun 2023 08:02 |
| URI: | http://repository.untar.ac.id/id/eprint/35123 |
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