Lia Uzliawati_19215226234

DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA

Lia Uzliawati
Prodi Akuntansi Fakultas Ekonomi Universitas Sultan Ageng Tirtayasa
Jl. Raya Jakarta Km. 4 Pakupatan Serang Banten, 42118, Indonesia

Korespondensi dengan Penulis:
Lia Uzliawati: Telp. +62 254 20330
E-mail: uzliawati@yahoo.co.id

Abstract
The purpose of this study is to examine the relationship between board of commissioner and intellectual capital disclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship between the board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectual capital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collected from 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectual capital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31 banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner, and meeting frequency have positive relationship with intellectual capital disclosure. This study found that the size, independent commissioner, and meeting frequency had a positive relationship with intellectual capital disclosure. The finding of this research can be as a reference and portrait that board of commissioner already aware the importance of ICD. The finding of this research could be as a reference and portrait that board of commissioner was already aware of the importance of ICD.

Keywords: board of commissioner, corporate governance, Intellectual Capital Disclosure, banking industry

19215226234_Lia Uzliawati (Full Text)

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