The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership...

Full description

Bibliographic Details
Main Authors: Desi Alifia, Muhammad Khafid
Format: Article
Language:English
Published: Universitas Negeri Semarang 2018-03-01
Series:Jurnal Dinamika Akuntansi
Subjects:
audit committee
foreign ownership
government ownership
institutional ownership
intellectual capital disclosure
managerial ownership
Online Access:https://journal.unnes.ac.id/nju/index.php/jda/article/view/12994

Similar Items

Similar Items