ANALISIS PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

Abstract

The objective of this empirical study is to examine and to analyze the effect of corporate governance, managerial ownership, and institutional ownership on the relation of intellectual capital disclosure. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEI) in 2013. This research uses multiple regression analysis as hypothesis testing. The result of this empirical study are (1) corporate governance had positive significant influence to intellectual capital disclosure, (2) managerial ownership had not significant influence to intellectual capital disclosure, (3) institutional ownership had not significant influence to intellectual capital disclosure, (4) firm size had positive significant influence to intellectual capital disclosure, (5) ROA had positive significant influence to intellectual capital disclosure, (6) leverage had not significant influence to intellectual capital disclosure.