Pengaruh tipe industri dan good corporate governance terhadap pengungkapan intellectual capital = The influence of type industry and good corporate governance on the intellectual capital disclosure

Wijaya, Delvyn Arden (2021) Pengaruh tipe industri dan good corporate governance terhadap pengungkapan intellectual capital = The influence of type industry and good corporate governance on the intellectual capital disclosure. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji mengenai pengaruh tipe industri dan tata kelola perusahaan terhadap pengungkapan modal intelektual pada perusahaan yang terdaftar dalam indeks Kompas100. Variabel independent pada penelitian ini adalah tipe industri, komposisi dewan komisaris independent, ukuran dewan direksi, ukuran komite audit. Variabel dependen pada penelitian ini adalah pengungkapan modal intelektual. Penelitian ini merupakan penelitian kuantitatif yang menggunakan sampel sebanyak 77 perusahaan yang terdaftar dalam indeks Kompas100 selama tahun 2018-2020. Metode yang digunakan untuk pengambilan data adalah metode dokumentasi analisis isi laporan tahunan. Teknik analisis data yang digunakan adalah dengan metode analisis regresi linear berganda. Hasil penelitian ini memperlihatkan bahwa Tipe industri berpengaruh positif tidak signifikan terhadap pengungkapan modal intelektual. Komposisi dewan komisaris independen berpengaruh negative tidak signifikan terhadap pengungkapan modal intelektual. Ukuran dewan direksi berpengaruh positif tidak signifikan terhadap pengungkapan modal intelektual. Ukuran komite audit berpengaruh positif signifikan terhadap pengungkapan modal intelektual. / This study aims to examine the effect of industry type and corporate governance on intellectual capital disclosure in companies listed in the Kompas100 index. The independent variables in this study are the type of industry, the composition of the independent board of commissioners, the size of the board of directors, and the size of the audit committee. The dependent variable in this study is the disclosure of intellectual capital. This study is a quantitative study using a sample of 77 companies listed in the Kompas100 index during 2018-2020. The method used for data collection is the method of documenting the content analysis of the annual report. The data analysis technique used is the multiple linear regression analysis method. The results of this study indicate that Type of industry has no significant positive effect on intellectual capital disclosure. Composition of the independent board of commissioners has an insignificant negative effect on the disclosure of intellectual capital. Size of the board of directors has no significant positive effect on intellectual capital disclosure. Size of the audit committee has a significant positive effect on intellectual capital disclosure.

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