PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

Morin, Riyani; Hutadjulu, Linda Y.; Simanjuntak, Aaron M. A.

doi:10.52062/jakd.v14i2.1456

Cited by 5 publications

(6 citation statements)

References 13 publications

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“…So that management does not necessarily increase the ICD as a result of the establishment of an independent commissioner. This study supports the study of (Morin et al, 2019) which shows that independent commissioners have no impact on ICD.…”

Section: Impact Of Independent Commissioners On Disclosure Of Intelle...supporting

confidence: 90%

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Nasution,

Junaidi

2023

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The publishing of PSAK No. 19 on intangible assets marked the beginning of the idea of intellectual capital in Indonesia. It turns out that even while Indonesia has seen an increase in the disclosure of intellectual property, it is still a very little rise. Companies in Indonesia should be compelled to declare their intellectual property, especially those in the finance industry. This is because the financial services sector employs more intellectual capital in its operations than the industrial sector, which is heavily reliant on information and hence needs more on tangible assets. The purpose of this study is to ascertain how business age, leverage, profitability, and independent commissioners affect the disclosure of intellectual property. This study used a sample of 83 financial sector businesses that were listed on the Indonesia Stock Exchange in 2020–2021. There were 105 enterprises in the population overall. Panel data regression analysis with the Eviews programme version 12 is used in this study. The results of this study show that company age, debt, and business size all have positive and significant effects on the disclosure of intellectual capital. Profitability and the presence of independent commissioners, however, have little bearing on the disclosure of intellectual property. This study also shows that a variety of factors, like firm age, profitability, leverage, and independent commissioners, might affect the disclosure of intellectual property. Keywords: Determinant, Intellectual Capital Disclosure

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Section: Impact Of Independent Commissioners On Disclosure Of Intelle...supporting

confidence: 90%

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Nasution,

Junaidi

2023

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“…However, contrary to the empirical evidence conducted bySuharyani et al (2019) andQisthi & Fitri (2020), which reveal has an effect between shareholders and sustainability reports disclosure e) Board of commissioners and sustainability report disclosure. The final conclusion as empirical research evidence states that the board of commissioners has no relevance to sustainability report disclosure and in line with the research of Aziz (2014), Ningrum & Prihatiningtias (2014), Susanto & Joshua (2018) andBarung et al (2018). These results reflect the members of the board of commissioners, and sustainability reports disclosure can be explained by the fact that the existence of a board of commissioners in a mining company does not work effectively to carry out monitoring mechanisms, provide instructions and directions to company managers or management so that sustainability reports disclosure does not increase.…”

supporting

confidence: 67%

“…One of them was the existence of a commissioner's board, independent board of commissioners and audit committee. The existence of these three elements as part of good corporate governance implementation will encourage companies to make broader disclosures for stakeholders, such as sustainability reports disclosure (Barung et al, 2018;Fajriyanti et al, 2021;Liana, 2019).…”

Section: Introductionmentioning

confidence: 99%

Effect of Stakeholder Pressure and Corporate Governance on Sustainability Reports Disclosure: Empirical Study on Mining Sector Companies in Indonesia

Suryana

Setyani

2023

JEFAS

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Stakeholder pressure and corporate governance empirically have relevance to the sustainability reports disclosure, which this research will prove at mining sector companies listed on Indonesia Stock Exchange (IDX). All mining sector companies that are always listed on the IDX for 2016 – 2020 are the population of the research. Using a purposive sampling technique, the sample for this research is 15 companies with a total number of observations of 75 samples. The data analysis method uses multiple regression analysis. This study proves that only stakeholder pressure has a significant and positive effect, namely pressure from environmentally sensitive industries and employee pressure, while consumer and shareholder pressure have no significant effect on sustainability reports disclosure. All aspects of corporate governance, such as the board of commissioners, independent commissioners and audit committees, have no significant effect on sustainability reports disclosure.

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“…The signaling theory, first proposed by Spence (1973), has been widely studied by other researchers, such as the study conducted by Morin et al (2019), which explains that the sender (information owner) provides a signal or information that reflects the condition of a company, beneficial for the receiver (investors). The signaling theory provides an insight that signals are actions taken by company management that provide guidance to investors on how management views the prospects of the company.…”

Section: Literature Review and Development Hypothesis Signalling Theorymentioning

confidence: 99%

The Impact of Company Size and Debt Policy on Firm Value during COVID Pandemic: Profitability as a Moderating

Putri¹,

Pernamasari²

2023

JEFMS

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During the COVID-19 Pandemic, investors perceive the value of a company, as reflected in its stock price, as a crucial factor in their investment decisions. The higher the company’s value, the more appealing it becomes to potential investors. This study aims to examine how company size and debt policy impact firm value, with profitability acting as a moderating variable during the pandemic. The research specifically focuses on manufacturing companies listed on the Indonesia Stock Exchange between 2019 and 2021, analyzing the variables of company size, debt policy, and profitability as moderators for firm value. The study utilizes a quantitative approach with a causal research design. The sample was selected using purposive sampling, and the data was analyses using multiple linear regression analysis. The findings reveal that both company size and debt policy exert a positive influence on firm value. Furthermore, profitability is found to strengthen the relationship between company size, debt policy, and firm value.

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PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

Cited by 5 publications

References 13 publications

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Effect of Stakeholder Pressure and Corporate Governance on Sustainability Reports Disclosure: Empirical Study on Mining Sector Companies in Indonesia

The Impact of Company Size and Debt Policy on Firm Value during COVID Pandemic: Profitability as a Moderating

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