DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA

Lia Uzliawati

Abstract


The purpose of this study is to examine the relationship between board of commissioner and intellectual capital
disclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship between
the board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectual
capital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collected
from 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectual
capital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31
banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner,
and meeting frequency have positive relationship with intellectual capital disclosure. This study found
that the size, independent commissioner, and meeting frequency had a positive relationship with intellectual
capital disclosure. The finding of this research can be as a reference and portrait that board of commissioner
already aware the importance of ICD. The finding of this research could be as a reference and portrait that
board of commissioner was already aware of the importance of ICD.

Keywords


board of commissioner, corporate governance, Intellectual Capital Disclosure, banking industry

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