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 language | English |
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Pages (from-to) | 170-180 |
Number of pages | 11 |
Journal | Asian Journal of Accounting Research |
Volume | 4 |
Issue number | 2 |
DOIs | |
Publication status | Published - 14 Oct 2019 |
Keywords
- Audit committee characteristic
- Company characteristic
- Intellectual capital disclosure