TY  - JOUR
SP  - 1129
IS  - 1
PB  - Jurnal Wahana Riset Akuntansi
AV  - public
Y1  - 2018/04//
VL  - 6
ID  - repounp39732
KW  - Intellectual capital disclousure
KW  -  firm characteristic
KW  -  firm performance
KW  -  board of commissioners diversity.
TI  - Pengaruh Karakteristik Perusahaan, Kinerja Perusahaan, dan Diversitas Dewan Komisaris Terhadap Pengungkapan Modal Intelektual: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016
N2  - This research aims to examine the effect of firm characteristic, firm performance, the board of commissioners diversity on Intellectual capital disclosure. Characteristics of the company in this study consist of firm size, firm age, and leverage, and the board of commissioners diversity in this study consist of the commissioner of foreign and the commissioner of independent. The research used agency theory, stakeholder theory and, signaling theory. The sampling method used nonprobability sampling with the purposive sampling technique. This research consists of 61 sample manufacturing companies listed on the Indonesia Stock Exchange at the year 2014-2016. The analysis method has been carried out by using multiple regression. The result showed firm size and the commissioner of foreign have a significant positive effect on intellectual capital disclosure, firm age, leverage, firm performance, and the commissioner of independent had no effect on intellectual capital disclosure.
EP  - 1144
UR  - https://ejournal.unp.ac.id/index.php/wra/article/view/101937
JF  - Jurnal Wahana Riset Akuntansi
A1  - Yenita, Riri
A1  - Syofyan, Efrizal
SN  - print : 2338-4786 and online : 2656-0348
ER  -