Email this article 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
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 :Â 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
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DOI: https://doi.org/10.29264/jimm.v5i4.6636
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