Karakteristik Komite Audit dan Intellectual Capital Disclosure Studi di Negara Indonesia, Malaysia, Singapura, Australia Pada Sektor Perbankan Periode 2015

Karensa, Greisiani Nova (2017) Karakteristik Komite Audit dan Intellectual Capital Disclosure Studi di Negara Indonesia, Malaysia, Singapura, Australia Pada Sektor Perbankan Periode 2015. Other thesis, Universitas Sebelas Maret.

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      Abstract

      This study aims to determine the effect of audit committee characteristics on the level of intellectual capital disclosure. The independent variables used are audit committee characteristics (proxided by gender, audit committee size, competence, meeting frequency, and audit committee’s shareholding. The control variables in this study are firm size, company age, profitability, country, and auditor. The measurement of the dependent variable, Intellectual Capital Disclosure using 44 items, which is divided into 3 categories, Human Capital, Internal Capital, and External Capital.This study using 46 samples from Indonesia, Singapore, Malaysia and Australia in 2015. The results showed that gender audit committee and meeting frequency positively affect to the level of intellectual capital disclosure, while audit, competency and stock ownership size has no significant level to intellectual capital disclosure.

      Item Type: Thesis (Other)
      Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
      Divisions: Fakultas Ekonomi dan Bisnis
      Fakultas Ekonomi dan Bisnis > Akuntansi
      Depositing User: rifqi imaduddin
      Date Deposited: 22 Oct 2017 01:35
      Last Modified: 22 Oct 2017 01:35
      URI: https://eprints.uns.ac.id/id/eprint/35329

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