PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE
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Abstract
This research aims at how the role of board size, board composition, and shares
concentration towards intellectual capital disclosure on manufactured industry listed on
the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive
sampling method and the valid data was 111 companies. Data processing techniques
using multiple regression analysis what helped by E-Views program (Econometrical
Views) 12 Student Version (SV) Lite. The results of this study indicate that board
composition and shares concentration have a significant influence on intellectual
capital disclosure. The implication of this study is the need to increase the role of board
composition and shares concentration that will increase the intellectual capital
disclosure in the annual reports which will bring a good signal for investors.
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