Good Corporate Governance toward Intellectual Capital

Muhammad Abdul Muis, Satria Adhitama

Abstract


This research aims to analyze the effect of the audit committee, board of directors, board of commissioners on intellectual capital in LQ-45 companies listed on the Indonesia Stock Exchange the period of 2016-2019. The results of this study indicate that partially the Audit Committee (KA) variable has a positive and significant influence on Intellectual Capital (IC). The variable of the Board of Directors (DD) has a negative but not significant effect on Intellectual Capital (IC). While the variable Board of Commissioners (DK) has a positive but not significant effect on Intellectual Capital (IC). Meanwhile, simultaneously the independent variables, namely the audit committee, the board of directors, and the board of commissioners, together have a positive and significant influence on the dependent variable, namely Intellectual Capital. The coefficient of determination of this study shows a number of 58.8% which indicates that the variation of the independent variable explains the rise or fall of the dependent variable, while the remaining 41.2% is explained by other independent variables

DOI: https://doi.org/10.26905/afr.v5i2.7809


Keywords


Audit Committee , Board of Com-missioners, Board of Directors, and Intellectual capital

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References


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DOI: https://doi.org/10.26905/afr.v5i2.7809

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