PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL
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Abstract
The purpose of this study is to obtain empirical evidence regarding the effect of the
independent variable which are proportion of independent commissioner, board size,
audit committee’s meeting frequency, audit committee’s size and profitability on
dependent variable, intellectual capital disclosure. The sample on this research is
limited on manufacturing companies listed on Indonesia Stock Exchange during the
year 2017-2019. Data processing techniques examined by logistic regression and using
Eviews 12 SV to process the data. The result of this research was board size and audit
committee’s size have significant and positive impact on intellectual capital disclosure,
while proportion of independent commissioner, audit committee’s meeting frequency,
and profitability have no significant impact on intellectual capital disclosure.
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