The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks

  • Received August 23, 2018;
    Accepted October 29, 2018;
    Published November 28, 2018
  • Author(s)
  • DOI
    http://dx.doi.org/10.21511/bbs.13(4).2018.06
  • Article Info
    Volume 13 2018, Issue #4, pp. 61-72
  • TO CITE АНОТАЦІЯ
  • Cited by
    7 articles
  • 2581 Views
  • 365 Downloads

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

The release of bank’s intellectual capital is one of the important elements of bank’s annual reports. Although it is not presented adequately in the annual reports, voluntary disclosure of bank’s intellectual capital relatively represents the response to the needs of greater information for the users. This research aims to see the influence of corporate governance on the intellectual capital disclosure based on a case study on private banks in Indonesia. The variables to be examined in the research include the Composition of Independent Commissioners as well as The Competence of Audit Committee and Risk Oversight Committee. The samples were taken using purposive sampling, considering particular criteria. As many as 62 banks are selected to be taken as research samples. The data were analyzed using multiple linear regression analysis method. The result of a partial test shows that the Composition of Independent Commissioners has a positive and significant influence on the intellectual capital disclosure; the Competence of Audit Committee has a positive and significant influence on the intellectual capital disclosure; and the Competence of Risk Oversight committee does not influence the intellectual capital disclosure. Meanwhile, the result of a simultaneous test shows that the Composition of Independent Commissioners, the Competence of Audit Committee, and the Competence of Risk Oversight Committee significantly influence the intellectual capital disclosure.

view full abstract hide full abstract
    • Figure 1. Conceptual framework
    • Table 1. Operational definition
    • Table 2. Results of the descriptive statistic test
    • Table 3. Multicollinearity statistics test results, Multiple linear regression test results, T-test statistic result
    • Table 4. FANOVAa Statistic test results