Corporate Governance: A Key Driver of Intellectual Capital Performance

DOI

10.2991/aebmr.k.200127.010How to use a DOI?

Keywords

intellectual capital performance, audit committee, ownership structure, financial companies

Abstract

Intangible assets that are represented by Intellectual Capital play an essential role as the key to success and trigger the creation of company value. The current issue is companies have not yet focused on Intellectual Capital performance. Corporate Governance mechanism with a focus on Audit Committee and Ownership Structure is expected to support the performance of Intellectual Capital, to add the company values. The population in this research was Indonesia financial companies in 2016. The purposive sampling method was used in this study. The secondary data of this research was the company’s annual report. Multiple linear regressions were used to examine how the Audit Committee and Ownership Structure influence Intellectual Capital performance, with considering control variables. The results of this research found that Audit Committee (Number of Audit Committees, Independent Audit Committees, Audit Committee Education Background and The Number of Audit Committee Meetings) and Ownership Structure (Managerial Ownership and Institutional Ownership) also control variable (Age, Proportion of Independent Commissioners and Company Size) were able to explain the Intellectual Capital performance in minor way. Meanwhile, the Audit Committee, Ownership Structure, and control variable did not influence Intellectual Capital performance.

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  - D.A. Arifah
AU  - A. Chariri
AU  - Pujiharto
PY  - 2020
DA  - 2020/01/31
TI  - Corporate Governance: A Key Driver of Intellectual Capital Performance
BT  - Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
PB  - Atlantis Press
SP  - 48
EP  - 53
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200127.010
DO  - 10.2991/aebmr.k.200127.010
ID  - Arifah2020
ER  -