Yıl 2018, Cilt 5, Sayı 1, Sayfalar 144 - 151 2018-03-30

THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE

Eno Firmansa [1] , Adam Zakaria [2] , Marsellisa Nindito [3]

6 4

Purpose – To analyse the influence of characteristics of the board of commissioners, audit committee meetings and auditor type on the intellectual capital disclosure of service companies listed on the Indonesian Stock Exchange in 2015.

Methodology – The sample size used was 107 service-industry firms listed on the Indonesian Stock Exchange in 2015.

Findings – The frequency of the board of commissioners’ meetings, the frequency of the audit committee’s meetings and auditor type each have a positive and significant influence on intellectual capital disclosure. Gender diversity in the board of commissioners has a negative and significant influence on intellectual capital disclosure.

Conclusion The Independent variables board of commissioners meeting frequency, audit committee meeting frequency and auditor type have a positive and significant influence on intellectual capital disclosure. Gender diversity in the board of commissioners has a negative and significant influence on intellectual capital disclosure.

Board of commissioners’ meeting, gender diversity, audit committee’s meeting, auditor type, intellectual capital disclosure
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Orcid: 0000-0002-6567-9793
Yazar: Eno Firmansa
E-posta: eno.firmansa@gmail.com

Orcid: 0000-0001-5996-5729
Yazar: Adam Zakaria
E-posta: adamzakaria@unj.ac.id

Orcid: 0000-0003-1648-4129
Yazar: Marsellisa Nindito
E-posta: lisa_nindito@yahoo.com

Bibtex @araştırma makalesi { jefa415334, journal = {Journal of Economics Finance and Accounting}, issn = {}, address = {PressAcademia}, year = {2018}, volume = {5}, pages = {144 - 151}, doi = {10.17261/Pressacademia.2018.819}, title = {THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE}, key = {cite}, author = {Nindito, Marsellisa and Firmansa, Eno and Zakaria, Adam} }
APA Firmansa, E , Zakaria, A , Nindito, M . (2018). THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE. Journal of Economics Finance and Accounting, 5 (1), 144-151. DOI: 10.17261/Pressacademia.2018.819
MLA Firmansa, E , Zakaria, A , Nindito, M . "THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE". Journal of Economics Finance and Accounting 5 (2018): 144-151 <http://dergipark.gov.tr/jefa/issue/36452/415334>
Chicago Firmansa, E , Zakaria, A , Nindito, M . "THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE". Journal of Economics Finance and Accounting 5 (2018): 144-151
RIS TY - JOUR T1 - THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE AU - Eno Firmansa , Adam Zakaria , Marsellisa Nindito Y1 - 2018 PY - 2018 N1 - doi: 10.17261/Pressacademia.2018.819 DO - 10.17261/Pressacademia.2018.819 T2 - Journal of Economics Finance and Accounting JF - Journal JO - JOR SP - 144 EP - 151 VL - 5 IS - 1 SN - -2148-6697 M3 - doi: 10.17261/Pressacademia.2018.819 UR - http://dx.doi.org/10.17261/Pressacademia.2018.819 Y2 - 2018 ER -
EndNote %0 Journal of Economics Finance and Accounting THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE %A Eno Firmansa , Adam Zakaria , Marsellisa Nindito %T THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE %D 2018 %J Journal of Economics Finance and Accounting %P -2148-6697 %V 5 %N 1 %R doi: 10.17261/Pressacademia.2018.819 %U 10.17261/Pressacademia.2018.819