Pengaruh Karakteristik Perusahaan dan Corporate Governance Terhadap Intellectual Capital Disclosure Serta Dampaknya Terhadap Nilai Perusahaan

Dita Rari Dwi RT


Researches about factors that drive company`s Intellectual Capital disclosures still shows divergence of opinions among scholars, as well as disclosure of the Intellectual Capital on firm`s values. this study aims to determine the effect of the intellectual capital disclosure (ICD) such as company's size, leverage, profitability, audit committe, board independence and board size on the disclosure of the Intellectual Capital, and its implications for the value of companies.This study focused on banking companies, Simultaneous regression modelling is used to control for endogeneity within a firm’s disclosure strategy. The result showed that (1) firm size, audit committee and board size has a significant and positive influence on the disclosure of intellectual capital, (2) leverage, profitability and audit independence does not have significant influence on the disclosure, (3) company`s disclosure of intellectual capital has a significant and positive influence on the value of companies.


firm chacateristics, corporate governance, intellectual capital disclosure, firm value

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