Pengaruh Corporate Governance Profitabilitas dan Leverage Terhadap Pengungkapan Modal Intelektual

Abstract

English This study aims to determine the effect of the influence of corporate governance by the independent commissioner and audit committee, profitability and leverage on the disclosure of intellectual capital in the manufacturing companies listed on the Indonesian stock exchange in 2013-2015) The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the 2013-2015 period, the sample was determined using the Purposive Sampling technique so that a total sample of 90 was obtained, and the publication of its reports was published. Data were analyzed using descriptive statistics, the classic assumption test that is multiple linear regression analysis, t test and the coefficient of determination test with the SPSS 17 program. The results of this study indicate that the independent commissioner and audit committee variables have a significant effect on intellectual capital disclosure, while the profitability and leverage variables have no significant effect on intellectual capital disclosure Keywords: Independent Commissioner, Audit Committee, Profitability, Leverage, Intellectual Capital Disclosure Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh pengaruhcorporate governanceyang diproksikan komisaris independen dan komite audit , profitabilitas dan leverage terhadap pengungkapan modal intelektualstudi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2013-2015) Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI periode 2013-2015, sampel ditentukan menggunakan teknik Purposive Sampling sehingga diperoleh total sampel sebanyak 90, dan telah mempublikasikan laporan tehunannya. Data dianalisis menggunakan statistik deskriptif, uji asumsi klasik yaitu analisis regresi linier berganda, uji t dan uji koefisien determinasi dengan program SPSS17. Hasil penelitian ini menunjukkan bahwa variabel komisaris independen dan komite audit berpengaruh signifikan terhadap Pengungkapanmodal intelektual, sedangkan variabel profitabilitas dan leveragetidak berpengaruh signifikan terhadap Pengungkapanmodal intelektual. Keywords: Komisaris Independen ,Komite Audit ,Profitabilitas,Leverage, Pengungkapan Modal Intelektual