PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL)

Rio Ariesta Heditya; Dul Muid

PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL)

*Rio Ariesta Heditya - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Dul Muid - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): R. A. Heditya, and D. Muid, "PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL)," Diponegoro Journal of Accounting, vol. 11, no. 4, Oct. 2022. [Online]. Retrieved from :

How to cite (APA): Heditya, R. A., & Muid, D. (2022). PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL). Diponegoro Journal of Accounting, 11(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354

How to cite (BCREC): Heditya, R. A., Muid, D. (2022). PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL). Diponegoro Journal of Accounting, 11 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354

How to cite (Chicago): Heditya, Rio A., and Dul Muid. "PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL)." Diponegoro Journal of Accounting 11, no. 4 (2022): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354

How to cite (Vancouver): Heditya RA, Muid D. PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL). Diponegoro Journal of Accounting [Online]. 2022 Oct;11(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354.

How to cite (Harvard): Heditya, R. A., and Muid, D., 2022. PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL). Diponegoro Journal of Accounting, [Online] Volume 11(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Heditya, Rio Ariesta, and Dul Muid. "PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL)." Diponegoro Journal of Accounting, vol. 11, no. 4, 28 Oct. 2022, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA36354,
    author = {Rio Ariesta Heditya and Dul Muid},
    title = {PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL)},
    journal = {Diponegoro Journal of Accounting},
  volume = {11},
    number = {4},
    year = {2022},
    keywords = {Corporate Governance, Disclosure of the Company's intellectual capital, Characteristics of the Board of Commissioners, Ownership Structure},
    abstract = {  This study aims to determine the effect of corporate governance on the disclosure of intellectual capital in companies. The sample used consists of some manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020.      This study uses multiple regression analysis by conducting analysis on manufacturing companies using purposive sampling method. The number of samples in the study used was 150 companies  .    The results show that the size of the board of commissioners, the independence of the board of commissioners has a positive and significant effect on the company's intellectual capital research. Furthermore, for blockholder ownership, government ownership and board tenure have a negative and significant effect on intellectual capital  .  },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354}
}

Refworks Citation Data :

@article{{DJA}{36354}, author = {Heditya, R., Muid, D.}, title = {PENGARUH TATA KELOLA (CORPORATE GOVERNANCE) PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (INTELLECTUAL CAPITAL)}, journal = {Diponegoro Journal of Accounting}, volume = {11}, number = {4}, year = {2022}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/36354} }

Citation Format:

Abstract

This study aims to determine the effect of corporate governance on the disclosure of intellectual capital in companies. The sample used consists of some manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020.

This study uses multiple regression analysis by conducting analysis on manufacturing companies using purposive sampling method. The number of samples in the study used was 150 companies.

The results show that the size of the board of commissioners, the independence of the board of commissioners has a positive and significant effect on the company's intellectual capital research. Furthermore, for blockholder ownership, government ownership and board tenure have a negative and significant effect on intellectual capital.

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Keywords: Corporate Governance, Disclosure of the Company's intellectual capital, Characteristics of the Board of Commissioners, Ownership Structure

Article Info

Section: Articles

Language : ID

In Volume 11, Nomor 4, Tahun 2022