文章基本信息

标题：The Influence of Corporate Governance Mechanism and Characteristics on Intellectual Capital Disclosure: A Study of Companies Listed in the Indonesian Stock Exchange
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作者：Nurlis .
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2017
卷号：9
期号：20
页码：49-56
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines the Influence of Corporate Governance Mechanism and Company Characteristics on Intellectual Capital Disclosure. Samples were taken by using purposive sampling method, they are 14 highest score IICD company during the year 2012-2015. Data analysis method is multiple linear regression analysis with IBM SPSS 21 program.The result of data analysis shows that company life influences intellectual capital disclosure significantly, while independent commissioner composition, audit committee meeting frequency, institutional ownership, and leverage do not influence intellectual capital disclosure. Keywords: Intellectual capital disclosure (ICD), Corporate governance, Independent Commissioner, Institutional ownership, Audit committee, Firm age, Leverage.
其他摘要：This study examines the Influence of Corporate Governance Mechanism and Company Characteristics on Intellectual Capital Disclosure. Samples were taken by using purposive sampling method, they are 14 highest score IICD company during the year 2012-2015. Data analysis method is multiple linear regression analysis with IBM SPSS 21 program.The result of data analysis shows that company life influences intellectual capital disclosure significantly, while independent commissioner composition, audit committee meeting frequency, institutional ownership, and leverage do not influence intellectual capital disclosure. Keywords: Intellectual capital disclosure (ICD), Corporate governance, Independent Commissioner, Institutional ownership, Audit committee, Firm age, Leverage.
关键词：Intellectual capital disclosure (ICD); Corporate governance; Independent Commissioner; Institutional ownership; Audit committee; Firm age; Leverage.