Pengaruh audit committee, independent commissioners, dan roa terhadap intellectual capital disclosure

Chici Mulida, Maryam Nadir

Abstract


Tujuan penelitian ini adalah untuk mengetahui pengaruh big 4, komisaris independen, dan ROA terhadap pengungkapan modal intelektual pada perusahaan makanan dan minuman. Data yang diambil merupakan data sekunder, berupa laporan tahunan perusahaan makanan dan minuman selama empat tahun, dari tahun 2016 hingga tahun 2019. Populasi data yang digunakan dalam penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar dalam Bursa Efek Indonesia dengan total populasi 27 perusahaan. Dengan berdasarkan teknik pengambilan sampel, purposive sampling sehingga sample yang dapat digunakan sebanyak 14 perusahaan. Penelitian ini menggunakan metode dokumentasi yang didapat dari laporan tahunan yang dipublikasikan di website resmi Bursa Efek Indonesia yakni www.idx.co.id. Alat analisis yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil yang didapat menunjukan bahwa (1) Komite Audit Big 4 berdampak positif dan tidak signifikan terhadap ICD. (2) Komisaris Independen berdampak negatif signifikan terhadap ICD. (3) ROA berampak positif signifikan terhadap ICD.


Keywords


Big 4; komisaris independen; roa; pengungkapan modal intelektual

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DOI: https://doi.org/10.30872/jmmn.v14i2.10867

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