PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL: STUDI PADA PERUSAHAAN SEKTOR PERBANKAN
| Main Authors: | Hardiani, Afifah Novita, Ulum, Ihyaul, Zubaidah, Siti |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Program Studi Akuntansi, Universitas Muhammadiyah Malang
, 2016
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/45214/1/Peer%20Review%20-%20Ulum%20-%20mekanisme%20corporate%20governance%20intellectual%20capital%20disclosure.pdf http://eprints.umm.ac.id/45214/2/Similarity%20-%20Hardiani%20Ulum%20Zubaidah%20-%20mekanisme%20corporate%20governance%20intellectual%20capital%20disclosure.pdf http://eprints.umm.ac.id/45214/3/Hardiani%20Ulum%20Zubaidah%20-%20mekanisme%20corporate%20governance%20intellectual%20capital%20disclosure.pdf http://eprints.umm.ac.id/45214/ http://ejournal.umm.ac.id/index.php/jrak/article/view/5078 |
Daftar Isi:
- The aim of this research is to examine the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. 27 companies were taken as samples on this research. The objective of this research is to prove the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. The analytical methods used in this research are Partial Least Square (PLS) and test directly (direct effect). Results indicated that the variable of corporate governance was positively affect the disclosure of intellectual capital on the banking sector companies which means all information in companies were disclosed.