The Effect of Company Size, Systematic Risk, and Independent Commissioner on Intellectual Capital Disclosure

DOI

10.2991/assehr.k.201017.078How to use a DOI?

Keywords

intellectual capital disclosure, company size, systematic risk, independent commissioner

Abstract

This research aims to determine the effect of Company Size, Systematic Risk, and Independent Commissioner on the Disclosure of Intellectual Capital. The population in this research was banking companies listed in Indonesia Stock Exchange during the period of 2015 to 2018 for 4 years of research. The total samples tested were 35 companies selected by purposive sampling technique and acquired 140 units of analysis, which was the object of observation. It used secondary data obtained from the Indonesia Stock Exchange. The data were analyzed using data panel regression with Eviews 9.0 program. The result showed that company size and systematic risk had a positive effect on the disclosure of intellectual capital. In contrast, independent commissioners had no effect on the disclosure of intellectual capital. A suggestion for future research is the use of more sampling so that the results can be generalized. Other methods of data collection, such as interviews or questionnaires to seek information regarding the disclosure of the company’s intellectual capital, can also be used.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Intan Octaviani
AU  - Kartika Djati
PY  - 2020
DA  - 2020/10/20
TI  - The Effect of Company Size, Systematic Risk, and Independent Commissioner on Intellectual Capital Disclosure
BT  - Proceedings of the International Conference on Community Development (ICCD 2020)
PB  - Atlantis Press
SP  - 352
EP  - 355
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201017.078
DO  - 10.2991/assehr.k.201017.078
ID  - Octaviani2020
ER  -