PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN FIRM GROWTH TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

Authors

  • Muthia Nur Izzah UNJ
  • Unggul Purwohedi Universitas Negeri Jakarta
  • Indah Muliasari Universitas Negeri Jakarta

Keywords:

Karakteristik Perusahaan, Profitabilitas, Ukuran Perusahaan, Leverage, Komite Audit, Firm Growth, Intellectual Capital Disclosure

Abstract

Abstract

 

This research aims to observe the impact of firm size, profitability, leverage, size of audit committee, frequency meeting of audit committee on intellectual capital disclosure. This research used secondary data such as annual report of manufacturing companies listed in Indonesia Stock Exchange (IDX) on 2016-2018 as the object of this research. By using purposive sampling method obtained 124 companies in 3 years period as samples, and using partial least square with SmartPLS 3.3.2. This research found that firm size, size of audit committee, frequency meeting of audit committee, and firm growth have significant and positive effect on intellectual capital disclosure, leverage has significant and negative effect on intellectual capital disclosure, and profitability has insignificant and positive effect on intellectual capital disclosure.

 

Keywords: Firm Characteristics; Firm Size; Profitability; Leverage; Audit Committee; Firm Growth; Intellectual Capital Disclosure.

 

Abstrak

 

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, ukuran komite audit, frekuensi rapat komite audit, dan firm growth terhadap intellectual capital disclosure. Penelitian ini menggunakan data sekunder berupa laporang tahunan dari perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2018 sebagai objek penelitian. Dengan teknik purposive sampling didapatkan sampel sejumlah 124 perusahaan dengan periode penelitian 3 tahun yang diolah dengan metode partial least square menggunakan aplikasi SmartPLS 3.3.2.

 

Berdasarkan hasil penelitian, ukuran perusahaan, ukuran komite audit, frekuensi rapat komite audit, dan firm growth berpengaruh positif dan signifikan terhadap intellectual capital disclosure, leverage berpengaruh negatif dan signifikan terhadap intellectual capital disclosure, profitabilitas berpengaruh positif dan tidak signifikan terhadap intellectual capital disclosure.

 

Kata Kunci: Karakteristik Perusahaan, Profitabilitas, Ukuran Perusahaan, Leverage, Komite Audit, Firm Growth, Intellectual Capital Disclosure.

References

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Published

2021-01-26

How to Cite

Muthia Nur Izzah, Unggul Purwohedi, & Indah Muliasari. (2021). PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT DAN FIRM GROWTH TERHADAP INTELLECTUAL CAPITAL DISCLOSURE. Jurnal Akuntansi, Perpajakan, Dan Auditing - JAPA, 1(2), 160 - 178. Retrieved from http://pub.unj.ac.id/index.php/japa/article/view/140