Determinants Intellectual Capital of Banking Companies in Indonesia
- 10.2991/aebmr.k.210416.001How to use a DOI?
- Intellectual Capital, Audit Committee, Ownership Concentration, Financial Performance
This research examines the effect of ownership concentration, audit committee, and company performance on intellectual capital disclosures in banks on the Indonesia Stock Exchange. This research is descriptive quantitative research, and research data uses the financial statements of the IDX on banking 2014-2018. Company performance is measured by ROA, while VACA, VAHU and STV measure intellectual capital. Purposive sampling was used in this research and obtained 131 observations. Hypothesis testing with multiple linear regression analysis proves that ownership concentration and financial performance affect intellectual capital. A high concentration of ownership and sound financial performance will encourage company management to disclose intellectual capital. The amount of concentration of shares owned by shareholders will impact the effectiveness of control over management. Companies that have a good performance, shareholders will always supervise management in carrying out their duties; therefore, management will disclose intellectual capital. This study also shows that the audit committee doesn’t affect intellectual capital. The audit committee doesn’t affect intellectual capital due to the lack of independence in conducting supervision. Therefore, management will always carry out their duties in managing companies that disclose intellectual capital.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Prasetyono AU - Elvia Anggraeni AU - Ardi Hamzah AU - Frida Fanani Rohma AU - Erfan Muhammad PY - 2021 DA - 2021/04/19 TI - Determinants Intellectual Capital of Banking Companies in Indonesia BT - Proceedings of the 7th Regional Accounting Conference (KRA 2020) PB - Atlantis Press SP - 1 EP - 8 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210416.001 DO - 10.2991/aebmr.k.210416.001 ID - 2021 ER -