THE INFLUENCE OF CORPORATE GOVERNANCE TOWARD INTELLECTUAL CAPITAL DISCLOSURE (Empirical Studies on LQ45 Companies Listed on the IDX from the Period of 2015 – 2017)

Abstract

This study aims to analyze the influence of corporate governance on proxies of board size, independent directors, board meetings, profitability, types of auditor and management ownership toward intellectual capital disclosure. The population in this study are the companies on the index LQ45 listed on the Indonesia Stock Exchange (IDX) from the period of 2015-2017. The type of data collected was secondary data. This research used purposive sampling method and 40 companies were selected. Methods of data analysis used descriptive statistics, classical assumption test, and multiple linear regression with EViews9. The results of this study indicate that the variables of board size, board meetings, profitability and management ownership have positive and significant effects on intellectual capital disclosure. While types of auditor have negative effects on intellectual capital disclosure and independent directors have no effects on intellectual capital disclosure.