The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks

Abstract

The release of bank’s intellectual capital is one of the important elements of bank’s annual reports. Although it is not presented adequately in the annual reports, voluntary disclosure of bank’s intellectual capital relatively represents the response to the needs of greater information for the users. This research aims to see the influence of corporate governance on the intellectual capital disclosure based on a case study on private banks in Indonesia. The variables to be examined in the research include the Composition of Independent Commissioners as well as The Competence of Audit Committee and Risk Oversight Committee. The samples were taken using purposive sampling, considering particular criteria. As many as 62 banks are selected to be taken as research samples. The data were analyzed using multiple linear regression analysis method. The result of a partial test shows that the Composition of Independent Commissioners has a positive and significant influence on the intellectual capital disclosure; the Competence of Audit Committee has a positive and significant influence on the intellectual capital disclosure; and the Competence of Risk Oversight committee does not influence the intellectual capital disclosure. Meanwhile, the result of a simultaneous test shows that the Composition of Independent Commissioners, the Competence of Audit Committee, and the Competence of Risk Oversight Committee significantly influence the intellectual capital disclosure.

Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure

“…Pengungkapan modal intelektual akan menjadi media yang sangat efektif bagi perusahaan untuk menyampaikan sinyal kualitas superior yang mereka miliki terkait kepemilikian modal intelektual yang signifikan untuk penciptaan kesejahteraan di masa yang akan datang (Guthrie dan Petty 2000, Whiting dan Miller 2008. Modal intelektual yang diungkapkan dalam laporan keuangan adalah salah satu cara untuk membuktikan bahwa pernyataan tersebut menggambarkan kredibilitas dan kegiatan terintregasi perusahaan serta pengungkapan modal intelektual dapat digunakan oleh pemangku kepentingan pihak eksternal dan internal dengan menggabungkan laporan dalam bentuk angka, visualisasi, dan narasi dengan tujuan untuk menciptakan nilai (Mouritsen et al 2001, Tulung et al 2018.…”

Intelectual Capital, Market Cap Dan Pengaruhnya Terhadap Pertumbuhan Keuangan Perusahaan Non-Keuangan Yang Terdaftar Di Bei Periode 2016-2019

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Implementation of corporate governance, family ownership, and family-aligned board: Evidence from Indonesia

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