PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL: STUDI PADA PERUSAHAAN SEKTOR PERBANKAN

Authors

  • Afifah Novita Hardiani
  • Ihyaul Ulum
  • Siti Zubaidah

DOI:

https://doi.org/10.22219/jrak.v6i1.5078

Abstract

The aim of this research is to examine the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. 27 companies were taken as samples
on this research. The objective of this research is to prove the affect of corporate governance
mechanism on disclosure of intellectual capital on the banking sector companies. The analytical
methods used in this research are Partial Least Square (PLS) and test directly (direct effect).
Results indicated that the variable of corporate governance was positively affect the disclosure
of intellectual capital on the banking sector companies which means all information in companies were disclosed.
Keywords: mekanisme corporate governance, intellectual capital disclosure

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Published

2017-12-07

Issue

Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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