Pengaruh Board Size, Board Independent, Dan Audit Committee Size Terhadap Intellectual Capital Disclosure Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia

prastyanto adi setiawan, Michael Hadjaat, Hairul Anwar

Abstract


Abstrak

Tujuan penelitian ini adalah untuk mengetahui pengaruh jumlah komisaris, komisaris independen, dan jumlah komite audit terhadap pengungkapan modal intelektual pada perusahaan industri makanan dan minuman. Data yang di ambil merupakan data sekunder, berupa laporan tahunan perusahaan makanan dan minuman selamat empat tahun, dari tahun 2014 hingga tahun 2017. Populasi data yang digunakan dalam penelitian ini adalah seluruh perusahaan industri makanan dan minuman yang terdaftar dalam Bursa Efek Indonesia dengan total populasi 18 perusahaan. Dengan berdasarkan teknik pengambilan sampel, purposive sampling sehingga sample yang dapat digunakan sebanyak 14 perusahaan. Penelitian ini menggunakan metode dokumentasi yang di dapat dari laporan tahunan yang dipublikasikan di website resmi Bursa Efek Indonesia yakni www.idx.co.id.

Penelitian ini mendapat  hasil yang menunjukan bahwa (1) Jumlah Komisaris berpengaruh negatif dan tidak signifikan terhadap ICD. (2) Komisaris Independen berpengaruh positif dan signifikan terhadap ICD. (3) Jumlah Komite Audit berpengaruh positif dan tidak signifikan terhadap ICD.

Kata kunci :  Jumlah Komisaris, Komisaris Independen, Jumlah Komite Audit, dan Pengungkapan Modal Intelektual

Abstract

The purpose of this study was to determine the effect of the board size, board independent, and audit committee size on intellectual capital disclosure in food and beverage industry companies. The data taken is secondary data, in the form of food and beverage company annual reports for four years, from 2014 to 2017. Population data used in this study are all food and beverage companies listed on the Indonesia Stock Exchange with a total population of 18 companies. Based on the sampling technique, purposive sampling can be used by as many as 14 companies. This research uses the documentation method obtained from annual report published on official website of the Indonesia Stock Exchange, www.idx.co.id.

This study found results that showed (1). Board Size has a negative and not significant effect on ICD. (2) Board Independent has a positive and significant effect on ICD. (3) Audit Committee Size has a positive and not significant effect on ICD.

Keywords : Board Size, Board Independent, Audit Committee Size, and Intellectual Capital Disclosure


References


Abeysekera, I. (2010). The Influence Of Board Size On Intellectual Capital Disclosure By Kenyan Listed Firms. Journal Of Intellectual Capital, 11(4), 504–518. Https://Doi.Org/10.1108/14691931011085650

Adams, M., & Hossain, M. (1998). Managerial Discretion And Voluntary Disclosure : Empirical Evidence From The New Zealand Life Insurance Industry. Journal Of Accounting And Public Policy, 17(3), 245–281.

Anonim. (2017). Industri Makanan Dan Minuman Melambat Tumbuh 7,19%. 10/10/2017, P. 1. Retrieved From Https://Finance.Detik.Com/Industri/D-3677740/Industri-Makanan-Dan-Minuman-Melambat-Tumbuh-719

Anonim. (2018). Sektor Makanan Dan Minuman Berkontribusi Terbanyak Dalam Industri. 23/10/2018, P. 1. Retrieved From Https://Ekonomi.Kompas.Com/Read/2018/10/23/140254226/Sektor-Makanan-Dan-Minuman-Berkontribusi-Terbanyak-Dalam-Industri%0a

Baltagi, B. H. (2005). Econometric Analysis Of Panel Data (Third Edit). Chichester: John Wiley & Sons, Ltd.

Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Factors Influencing Voluntary Corporate Disclosure By Kenyan Companies. Corporate Governance An International Review, 14(2), 107–125.

Bédard, J., & Gendron, Y. (2010). Strengthening The Financial Reporting System : Can Audit Committees Deliver ? International Journal Of Auditing, 210(14), 174–210. Https://Doi.Org/10.1111/J.1099-1123.2009.00413.X

Berle Jr, A. A., & Means, G. C. (1933). The Modern Corporation And Private Property , By. Indiana Law Journal, 8(8), 514–516.

Brigham, & Houston. (2004). Fundamentals Of Financial Management (Tenth Edit). Thomson / South Western.

Cerbioni, F., & Parbonetti, A. (2007). Exploring The Effects Of Corporate Governance On Intellectual Capital Disclosure : An Analysis Of European Biotechnology Companies. European Accounting Review, 16(November 2014), 791–826. Https://Doi.Org/10.1080/09638180701707011

Chau, G. K., & Gray, S. J. (2002). Ownership Structure And Corporate Voluntary Disclosure In Hong Kong And Singapore. The International Journal Of Accounting, 37(2), 247–265.

Cheng, E. C. M., & Courtenay, S. M. (2006). Board Composition , Regulatory Regime And Voluntary Disclosure. The International Journal Of Accounting, 41(3), 262–289. Https://Doi.Org/10.1016/J.Intacc.2006.07.001

Fama, E. F., & Jensen, M. C. (1983). Agency Problems And Residual Claims. Journal Of Law And Economic, 26(2), 327–349.

García-Meca, E., & Sánchez-Ballesta, J. P. (2010). The Association Of Board Independence And Ownership Concentration With Voluntary Disclosure : A Meta-Analysis. European Accounting Review, 19(3), 603–627.

Gatamah, K. (1999). Launching Corporate Governance In Africa With An Emphasis On Kenya, 9200.

Haniffa, R. M., & Cooke, T. E. (2002). Culture , Corporate Governance And Disclosure In Malaysian Corporations, 38(3), 317–349.

Hidalgo, R. L., Garcia-Meca, E., & Martinez, I. (2011). Corporate Governance And Intellectual Capital Disclosure. Journal Of Business Ethics, 100(3), 483–495. Https://Doi.Org/10.1007/S10551-010-0692-X

Ho, S. S. M., & Wong, K. S. (2001). A Study Of The Relationship Between Corporate Governance Structures And The Extent Of Voluntary Disclosure. Journal Of International Accounting Auditing & Taxation, 10, 139–156.

Jensen, C., & Meckling, H. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal Of Financial Economic, 3(4), 305–360.

Jensen, M. C. (1993). American Finance Association The Modern Industrial Revolution , Exit , And The Failure Of Internal Control Systems President Of The American Finance Association. The Journal Of Finance, 48(3), 831–880.

Keenan, J., & Aggestam, M. (2001). Corporate Governance And Intellectual Capital : Some Conceptualisations, 9(4), 259–275.

Li, J., Mangena, M., & Pike, R. (2012). The Effect Of Audit Committee Characteristics On Intellectual Capital Disclosure. The British Accounting Review, 44(2), 98–110. Https://Doi.Org/10.1016/J.Bar.2012.03.003

Li, J., Pike, R., & Haniffa, R. (2008). Intellectual Capital Disclosure And Corporate Governance Structure In Uk Firms. Accounting And Business Research, 38(2), 137–159.

Lim, S., Matolcsy, Z., & Chow, D. (2007). The Association Between Board Composition And Different Types Of Voluntary Disclosure. European Accounting Review, 16(3), 555–583. Https://Doi.Org/10.1080/09638180701507155

Madi, Hisham K., Ishak, Z., & Manaf, Nor Aziah Abdul. (2014). The Impact Of Audit Committee Characteristics On Corporate Voluntary Disclosure. Procedia - Social And Behavioral Sciences, 164, 486–492. Https://Doi.Org/10.1016/J.Sbspro.2014.11.106

Mangena, M., & Tauringana, V. (2007). Corporate Compliance With Non- Mandatory Statements Of Best Practice : The Case Of The Asb Statement On Interim Reports. European Accounting Review, 16(2), 399–427. Https://Doi.Org/10.1080/09638180701391014

Martins, M. M., Morais, A. I., Isidro, H., & Laureano, R. (2016). Intellectual Capital Disclosure : The Portuguese Case. Journal Of The Knowledge Economy, 9(4l), 1224–1245. Https://Doi.Org/10.1007/S13132-016-0412-6

Muttakin, M. B., Khan, A., & Belal, A. R. (2015). Intellectual Capital Disclosures And Corporate Governance: An Empirical Examination. Advances In Accounting, 31(2), 219–227. Https://Doi.Org/10.1016/J.Adiac.2015.09.002

Nasir, N. M., & Abdullah, S.-N. (2004). Voluntary Disclosure And Corporate Governance Among Financially Distressed Firms In Malaysia. Financial Reporting, Regulation And Governance, 3(1), 1–39.

Othman, R., Farhana, I., Maznah, S., Arif, M., & Abdul, N. (2014). Influence Of Audit Committee Characteristics On Voluntary Ethics Disclosure. Procedia - Social And Behavioral Sciences, 145, 330–342. Https://Doi.Org/10.1016/J.Sbspro.2014.06.042

Patelli, L., & Prencipe, A. (2007). The Relationship Between Voluntary Disclosure And Independent Directors In The Presence Of A Dominant Shareholder. European Accounting Review, 16(1), 5–33.

Persons, O. S. (2009). Audit Committee Characteristics And Earlier Voluntary Ethics Disclosure Among Fraud And No-Fraud Fi Rms. International Journal Of Disclosure And Governance, 6(4), 284–297. Https://Doi.Org/10.1057/Jdg.2008.29

Porta, R. La, Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. (2002). Investor Protection And Corporate Valuation. Journal Of Finance, 57(3), 1147–1170.

Smith, S. R., Armour, M., Awty, T., Barker, G., Delbridge, R., Fleck, R., … Corrin, L. (2003). Audit Committees Combined Code Guidance A Report And Proposed Guidance By An Frc-Appointed Group Chaired By Members Of The Group :

Sutrisno. (2017). Manajemen Keuangan Teori Konsep & Aplikasi (Kedua). Ekonisia.

Taliyang, S. Mariana, & Jusop, M. (2011). Intellectual Capital Disclosure And Corporate Governance Structure : Evidence In Malaysia, 6(12), 109–117. Https://Doi.Org/10.5539/Ijbm.V6n12p109

Williamson, O. E. (1984). Corporate Governance. The Yale Law Journal, 93, 1197–1230.

Wolnizer, W. (1995). Are Audit Committees Red Herrings ? A Journal Of Accounting, Finance And Business Studies, 31(1), 45–66.

Yermack, D. (1996). Higher Market Valuation Of Companies With A Small Board Of Directors. Journal Of Financial Economic, 40(2), 185–211.

Yudaruddin, R. (2014). Statist Ekonomi Aplikasi Dengan Program Spss Versi 20. Yogyakarta: Interpena.




DOI: http://dx.doi.org/10.29264/jimm.v5i4.6636

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Jurnal Ilmu Manajemen Mulawarman (JIMM)