PENGARUH MEKANISME TATA KELOLA TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (STUDI PADA PERUSAHAAN INTELLECTUAL CAPITAL INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA)

Authors

  • Aldafi Salsabilah Mahasiswa Fakultas Ekonomi dan Bisnis, Universitas Jambi, Jambi-Indonesia
  • Wirmie Eka P Dosen Fakultas Ekonomi dan Bisnis, Universitas Jambi, Jambi-Indonesia
  • Fitrini Mansur Dosen Fakultas Ekonomi dan Bisnis, Universitas Jambi, Jambi-Indonesia

DOI:

https://doi.org/10.22437/jar.v1i2.13558

Keywords:

Ukuran dewan komisaris, Keberagaman gender, Latar pendidikan, Kepemilikan blockholder, Kepemilikan asing, Modal intelektual

Abstract

Penelitian ini berjudul pengaruh mekanisme tata kelola terhadap pengungkapan modal intelektual. Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan komisaris, keberagaman gender, latar belakang pendidikan, kepemilikan blockholder dan kepemilikan asing, secara simultan dan parsial terhadap pengungkapan modal intelektual. Penelitian ini menggunakan sampel perusahaan yang termasuk ke dalam high intellectual capital intensive industries di BEI (Bursa Efek Indonesia) periode 2017 –2019. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 81 perusahaan, dengan total 243 data penelitian. Teknik analisis data dalam penelitian ini adalah statistik deskriptif, dan analisis regresi berganda menggunakan software SPSS versi 23 for windows. Hasil pengujian hipotesis menunjukkan bahwa secara simultan mekanisme tata kelola berpengaruh terhadap pengungkapan modal intelektual. Secara parsial, ukuran dewan komisaris berpengaruh terhadap pengungkapan modal intelektual.

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Published

2021-06-25

How to Cite

Salsabilah, A., P, W. E., & Mansur, F. (2021). PENGARUH MEKANISME TATA KELOLA TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (STUDI PADA PERUSAHAAN INTELLECTUAL CAPITAL INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA). Jambi Accounting Review (JAR), 1(2), 217-230. https://doi.org/10.22437/jar.v1i2.13558

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