PENGARUH UKURAN PERUSAHAAN, KONSENTRASI KEPEMILIKAN, DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)
(Studi Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021)
DOI:
https://doi.org/10.35794/jmbi.v10i3.50433Abstract
Contracts between management and employees are now governed by a new type of communication known as disclosure intellectual capital. This allows managers to develop strategies to meet the demands of stakeholders such as investors and to convince them of the benefits or advantages of company policies. Intellectual capital disclosure is information the company provides regarding managing and utilizing owned intellectual capital. Intellectual capital disclosure needs to be done because it can reduce information asymmetry between management and stakeholders. This study aims to determine whether company size, the concentration of ownership, and independent commissioners have an effect on intellectual capital disclosure in LQ45 companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis technique in this study used a panel data regression model. The research results show that company size, ownership concentration, and independent commissioners simultaneously affect intellectual capital disclosure. While partially, ownership concentration affects intellectual capital disclosure. Company size and independent commissioners do not affect intellectual capital disclosure.
References
Almanda, S. C., Suzan, L., & Pratama, F. (2021). Pengaruh Profitabilitas, Leverage, Umur Perusahaan Dan Komisaris Independen Terhadap Pengungkapan Intellectual Capital. Jurnal Ilmiah MEA, 1140-1153.
Andika, Y. T., & Laksito, H. (2015). Faktor-Faktor yang Mempengaruhi Pengungkapan Modal Intelektual. Diponegoro Journal of Accounting, 1-14.
Anggeline, E. M. (2020). Implikasi Mekanisme Corporate Governance. 0832, 55–74
Ardhanti, R. (2022, November 26). Mengenal Lebih Dekat Barang Milik Negara Berupa Aset Tak Berwujud.
Astuti, N. M. A., &; Dewa, G. W. (2016). The Effect of Company Size, Industry Type and Research and Development Intensity on Intellectual Capital Disclosure. E-Journal of Accounting Udayana University, 15, 522–548.
Astuti, Y., Anggadwita, G., & Wahyuningtyas, R. (2017). Analysis Of Intellectual Capital Based On Quantity, Quality, And Systematic Assessment: A Case Study Of Seven Industrial Centres In Bandung , Indonesia. International Journal of Learning and Change, 9(4), 319-333.
Atriyani, D. P., & Utami, T. (2020). Pengaruh Tipe Industri, Umur Perusahaan dan Kapitalisasi Pasar Terhadap Pengungkapan Modal Intelektual. Proseding Seminar Nasional Akuntansi, 3(1), 104–139.
BEI. (2022). Bursa Efek Indonesia. Jakarta: idx.co.id.
Herlina, H., Hapsari, I., Santoso, S. B., & Azizah, S. N. (2021). Pengaruh Proporsi Komisaris Independen, Profitability, Leverage Dan Ukuran Perusahaan Terhadap Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Sub Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2015-2019). Ratio : Reviu Akuntansi Kontemporer Indonesia, 2(1), 15–24. https://doi.org/10.30595/ratio.v2i1.10369
Himawan, F. A. (2021). The Effect of Company Size, Profitability, Leverage and Lenght of Listing on Intellectual Capital Disclosure. Journal of Accounting Exploration, 3(1), 112–136.
Ikatan Akuntan Indonesia (2010). Pernyataan Standar Akuntansi Keuangan Nomor 19 tentang Aset Tak Berwujud.
Indonesia, P. (2012). Peraturan No. X.K.6 Lampiran Keputusan Ketua Bapepam-LK No. Kep-431/BL/2012 tentang Penyampaian Laporan Tahunan Emiten. Jakarta: Bapepam.
Martins, M. M., Morais, A. I., Isidro, H., & Laureano, R. (2018). Intellectual Capital Disclosure : the Portuguese Case. Journal of the Knowledge Economy, 1224–1245. https://doi.org/10.1007/s13132-016-0412-6
Maulana, M., Defung, F., & Anwar, H. (2020). Pengaruh struktur kepemilikan terhadap intellectual capital disclosure pada perusahaan property real estate. Jurnal Manajemen, 259-266.
Mawardi, W., Muharam, H., & Haryanto, M. (2020). Exploring Corporate Governance Mechanism on Intellectual Capital Disclosure: An Analysis of Indonesian Corporate Governance Forum. Journal of Hunan University Natural Sciences, 47(10), 170–183. http://www.jonuns.com/index.php/journal/article/view/462
Mojambo, G. A., Tulung, J. E., & Saerang, R. T. (2020). The Influence of Top Management Team (TMT) Characteristics Toward Indonesian Banks Financial Performance During the Digital Era (2014-2018). JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 7(1).
Nugraha, P., & Dillak, V. J. (2018). Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Perataan Laba. Jurnal Riset Akuntansi Kontemporer, 10(1), 42–48. https://doi.org/10.23969/jrak.v10i1.1061
Nurdin, N.N., Hady, H., & Nalurita, F. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Pengungkapan Intellectual Capital. Prosiding Seminar Nasional Pakar, (2), 2.25.1–2.25.7
Poluan, G. & Nugroho, P. I. (2015). Pengaruh Mekanisme Corporate Governance dan Kondisi Financial Distress Terhadap Luas Pengungkapan Sukarela Dalam Laporan Tahunan Perusahaan. Dinamika Akuntansi, Keuangan dan Perbankan, Vol. 4(1), 39-56.
Septiani, G.R dan Yuyetta, N. (2013). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital Pada Prospektus Ipo. Diponegoro Journal of Accounting, 2(3), 335–349.
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta
Suzan, L., & Putri, A. R. (2022). The Effect Of Gender Diversity, Profitability, And Leverage On Intellectual Capital Disclosure (Study of Banking Companies Listed in Indonesian Stock Exchange 2017-2020 Period). Proceedings of the 3rd Asia Pacific International Conference on Industrial Engineering and Operations Management (pp. 1-10). Johor Bahru: IEOM Society International.
Tang, S. (2022). Pengaruh Firm Performance Terhadap Intellectual Capital Disclosure. 1828–1841.
Tulung, J. E., Saerang, I. S., & Pandia, S. (2018). The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks. Banks and Bank Systems, 13(4), 61-72.
Ulum, I. (2017). Intellectual Capital : Model Pengukuran, Framework Pengungkapan & Kinerja Organisasi. In Akuntansi.
Wicaksono, D. (2020). Komisaris Independen Terhadap Pengungkapan Intellectual Capital Dengan Profitabilitas. KINERJA Jurnal Ekonomi dan Bisnis, 3(1), 123–138.
Yonggara, Y., Murni, S., & Tulung, J. E. (2021). Analisis Komparatif Kinerja Keuangan Berbasis Tingkat Struktur Modal Pada Industri Barang Konsumsi Yang Terdaftar Di BEI. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., 8(1).
