The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

Zahroh Naimah, Nico Acintyo Mukti

Research output: Contribution to journalArticlepeer-review

21 Citations (Scopus)

Abstract

Purpose: The purpose of this paper is to test the influences of audit committee’s and company’s characteristic on intellectual capital disclosure (ICD) among the LQ45-listed companies in Indonesia Stock Exchange (BEI) between 2013 and 2014. Design/methodology/approach: The paper employed multiple linear regression and saturation sample as the analysis methods. Findings: The findings showed that size of audit committee does not significantly influence ICD; meeting frequency of audit committee positively influences ICD; and company size does not influence ICD positively. On the other hand, profitability does not significantly influence ICD; leverage has negative and significant influence on ICD; and the type of industry does not significantly influence intellectual capital disclosure. Originality/value: As there are few ICD studies, this research will surely add ICD antecedents to literature.

Original languageEnglish
Pages (from-to)170-180
Number of pages11
JournalAsian Journal of Accounting Research
Volume4
Issue number2
DOIs
Publication statusPublished - 14 Oct 2019

Keywords

  • Audit committee characteristic
  • Company characteristic
  • Intellectual capital disclosure

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