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标题：THE INFLUENCE OF CORPORATE GOVERNANCE ON THE INTELLECTUAL CAPITAL DISCLOSURE: A STUDY ON INDONESIAN PRIVATE BANKS
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作者：Joy Elly Tulung ; Ivonne Stanley Saerang ; Stevanus Pandia 等
期刊名称：Banks and Bank Systems
印刷版ISSN：1816-7403
电子版ISSN：1991-7074
出版年度：2018
卷号：13
期号：4
页码：61-72
DOI：10.21511/bbs.13(4).2018.06
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：The release of bank’s intellectual capital is one of the important elements of bank’s annual reports. Although it is not presented adequately in the annual reports,vol untary disclosure of bank’s intellectual capital relatively represents the response to the needs of greater information for the users. This research aims to see the influence of corporate governance on the intellectual capital disclosure based on a case study on private banks in Indonesia. The variables to be examined in the research include the Composition of Independent Commissioners as well as The Competence of Audit Committee and Risk Oversight Committee. The samples were taken using purposive sampling,considering particular criteria. As many as 62 banks are selected to be taken as research samples. The data were analyzed using multiple linear regression analysis method. The result of a partial test shows that the Composition of Independent Commissioners has a positive and signifi?cant influence on the intellectual capital disclosure;the Competence of Audit Committee has a positive and significant influence on the intellectual capital dis?closure;and the Competence of Risk Oversight Committee does not influence the intellectual capital disclosure. Meanwhile,the result of a simultaneous test shows that the Composition of Independent Commissioners,the Competence of Audit Committee,and the Competence of Risk Oversight Committee significantly influ?ence the intellectual capital disclosure.
关键词：Stanley Saerang;Dr.;Department of Management;Sam Ratulangi University;Indonesia. Stevanus Pandia;Sam Ratulangi University;Indonesia. Indonesian banking;corporate governance;intellectual capital disclosure;Indonesia