STRUKTUR CORPORATE GOVERNANCE DAN PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia)

Abstract

The objective of this research is to examine the level of intellectual capital disclosure in annual report issued by the financial sector on Indonesia Stock Exchange (IDX). This research examine the influence of corporate governance structure (board composition, size of audit committee and frequency of audit committee meetings) as independent variables, on the disclosure of intellectual capital as the dependent variable. This research used 153 annual reports of listed companies on the Stock Exchange from 2008 to 2011. Sample in this research was selected by using purposive sampling method. Content analysis is used to analyses the company’s annual report. Multiple regression model and statistic descriptive is use to analysis data. The results of this study suggest that the size of the board of commissioner, the size of the audit comittee and the number of audit comittee meetings have significant effect on the disclosures of intellectual capital.
Keyword: Corporate Governance Structure, Intellectual Capital Disclosure