The Influence Of The Board Of Commissioners And Managerial Ownership On Intellectual Capital Disclosure In Banking Companies On The Indonesia Stock Exchange

Authors

  • Rosidawaty rosi rosidawaty Universitas Muhammadiyah A.R. Fachruddin
  • Dede Soenaryo Universitas Muammadiyah Tangerang
  • Ingkak Chintya Wangsih Universitas Muhammadiyah A.R. Fachruddin
  • Ervina Yennie Permananingrum Universitas Muhammadiyah A.R. Fachruddin
  • Achmad Haromain Universitas Muhammadiyah Tangerang image/svg+xml

DOI:

https://doi.org/10.31000/bvaj.v8i2.12908

Keywords:

Board of Commissioners, Managerial Ownership and Disclosure of Intellectual Capital

Abstract

This research aims to determine the influence of the board of commissioners and managerial ownership on intellectual capital disclosure. The data analysis method used is multiple panel regression analysis so that the direction and magnitude of the influence of the independent variable on the dependent variable can be clearly depicted. This research used Eviews Student 12. The research sample consisted of 23 banking companies from 47 companies listed on the Indonesian stock exchange for the 2018- 2022 period. Sampling with certain criteria. The research results show that: 1). The board of commissioners has a negative and insignificant effect on intellectual capital disclosure; 2). Managerial ownership has a positive and significant effect on intellectual capital disclosure; 3). The board of commissioners and managerial ownership have a positive and significant effect on intellectual capital discussion simultaneously.

Author Biographies

  • Rosidawaty rosi rosidawaty, Universitas Muhammadiyah A.R. Fachruddin
    Prodi Akuntansi FEB UNIMAR
  • Dede Soenaryo, Universitas Muammadiyah Tangerang
    Prodi D3 Akuntansi FEB UMT
  • Ingkak Chintya Wangsih, Universitas Muhammadiyah A.R. Fachruddin
    Prodi Akuntansi FEB Unimar
  • Ervina Yennie Permananingrum, Universitas Muhammadiyah A.R. Fachruddin
    Prodi Akuntansi FEB Unimar
  • Achmad Haromain, Universitas Muhammadiyah Tangerang
    Prodi Manajemen UMT

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2024-12-24

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Vol. 8 No. 2 (2024): December

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