The influence of audit committee’s and company’s characteristic on intellectual capital disclosure

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.