Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2015

DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA

Jurnal Keuangan dan Perbankan: Volume 19, Nomor 2, Mei 2015
Journal from JIPTUNMERPP / 2017-11-16 11:10:11
Oleh : Lia Uzliawati, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2015-05-01, dengan 0 file

Keyword : board of commissioner, corporate governance, Intellectual Capital Disclosure, banking industry
Url : http://drive.google.com/file/d/1yulhg35gTTfKi8Cl58DT47YEoHtWI5oG/view?usp=sharing

The purpose of this study is to examine the relationship between board of commissioner and intellectual capital disclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship between the board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectual capital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collected from 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectual capital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31 banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner, and meeting frequency have positive relationship with intellectual capital disclosure. This study found that the size, independent commissioner, and meeting frequency had a positive relationship with intellectual capital disclosure. The finding of this research can be as a reference and portrait that board of commissioner already aware the importance of ICD. The finding of this research could be as a reference and portrait that board of commissioner was already aware of the importance of ICD.

Deskripsi Alternatif :

The purpose of this study is to examine the relationship between board of commissioner and intellectual capital disclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship between the board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectual capital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collected from 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectual capital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31 banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner, and meeting frequency have positive relationship with intellectual capital disclosure. This study found that the size, independent commissioner, and meeting frequency had a positive relationship with intellectual capital disclosure. The finding of this research can be as a reference and portrait that board of commissioner already aware the importance of ICD. The finding of this research could be as a reference and portrait that board of commissioner was already aware of the importance of ICD.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Banking and Finance Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.