Mechanism Effect Corporate Governance and Characteristics Company on Disclosure Intellectual Capital on Registered Pharmaceutical Companies on the Indonesia Stock Exchange
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 01
Abstract
The purpose of this study was to analyze the effect of the mechanism corporate governance and company characteristics to disclosure intellectual capital in pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The population of this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2020. The sample in this study was 6 pharmaceutical companies which were determined through purposive sampling. This study analyzes the company's annual report using the method content analysis. Data analysis was carried out by classical assumption test, hypothesis testing and multiple regression analysis methods. The results of this study indicate that the size of the board of commissioners, the number of meetings of the board of commissioners, and profitability have an effect partially or simultaneously on disclosure. intellectual capital. Meanwhile, independent commissioners, audit committees, number of audit committee meetings, company size, and leverage has no partial or simultaneous effect on disclosure intellectual capital.
Authors and Affiliations
Wiwit Hariyanto, Devi Permatasari, Andrianto
Keywords
Related Articles
- EP ID EP706829
- DOI 10.47191/jefms/v5-i1-07
- Views 55
- Downloads 0
Assessment of Customer Satisfaction and Behavioural Intension at Interactive Engineering Consultant (IEC) Villa and Resort, Durumi Abuja-Nigeria
This study assessed the effect of service quality, price, physical design, environment, technology as well as other tangible and reliability-based factors as determinants of customers’ level of satisfaction and behaviora...
Cloud-Based Accounting Information Systems and Financial Reporting Quality of Listed Information and Communication Technology Firms in Nigeria
The confluence of cloud-based Accounting Information Systems (AIS) adoption and financial reporting quality within Nigeria's Information and Communication Technology (ICT) sector is explored in this study. Given the dyna...
Effect of Economic Growth, Industrialization, Population Growth, and Renewable Energy on CO2 Emissions in the Long and Short Term in ASEAN 5
This study aims to see the dynamic pattern of the relationship between CO2 emissions and economic growth, industrialization, population growth, and renewable energy in the long and short term in ASEAN 5 countries, namely...
Government Internal Control Systems in Indonesia: A Bibliographic Study
This study aims to map and explain the development of research related to the Government Internal Control System (SPIP) in Indonesia for a decade and provide an overview of the future research agenda for the Government I...
The Influence of Financial Literacy and Financial Inclusion as Women Workers' Activities and Performance at the Puri Santrian Hotel
Literacy finance followed with inclusion finance public. Inclusion finance related tightly with literacy For increase ability activity worker in use service finance. The low knowledge literacy finance somebody become rea...