Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors

Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors

Using a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of 18 agricultural and 28 mining companies, which wer...

Full description

Bibliographic Details
Main Authors: Saarce Elsye Hatane, Elenne Stefanie Kuanda, Elizabeth Cornelius, Josua Tarigan
Format: Article
Language:English
Published: Universitas Udayana 2020-01-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/49727
id doaj-dfe1821590b64c8f99a18c10f34e1810
record_format Article
spelling doaj-dfe1821590b64c8f99a18c10f34e18102020-11-25T03:37:12ZengUniversitas UdayanaJurnal Ilmiah Akuntansi dan Bisnis2303-10182020-01-01151758410.24843/JIAB.2020.v15.i01.p0749727Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining SectorsSaarce Elsye Hatane0Elenne Stefanie Kuanda1Elizabeth Cornelius2Josua Tarigan3Faculty of Economics, Petra Christian University, IndonesiaFaculty of Economics, Petra Christian University, IndonesiaFaculty of Economics, Petra Christian University, IndonesiaFaculty of Economics, Petra Christian University, IndonesiaUsing a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of 18 agricultural and 28 mining companies, which were chosen using the content analysis method. The five-year observation period lasted from 2013 to 2017, resulting in 230 units of analysis. Data analysis employed a panel regression model with panel data testing. The study finds a positive impact of auditor type and audit committee on ICD as well as a negative influence of board size on ICD. The results conform to existing stakeholder and legitimacy theories. Keywords: Intellectual capital disclosure; auditor type; board size; audit committeehttps://ojs.unud.ac.id/index.php/jiab/article/view/49727
collection DOAJ
language English
format Article
sources DOAJ
author Saarce Elsye Hatane
Elenne Stefanie Kuanda
Elizabeth Cornelius
Josua Tarigan
spellingShingle Saarce Elsye Hatane
Elenne Stefanie Kuanda
Elizabeth Cornelius
Josua Tarigan
Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors
Jurnal Ilmiah Akuntansi dan Bisnis
author_facet Saarce Elsye Hatane
Elenne Stefanie Kuanda
Elizabeth Cornelius
Josua Tarigan
author_sort Saarce Elsye Hatane
title Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors
title_short Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors
title_full Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors
title_fullStr Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors
title_full_unstemmed Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors
title_sort corporate governance, market share, and intellectual capital disclosure: evidence from the indonesian agriculture and mining sectors
publisher Universitas Udayana
series Jurnal Ilmiah Akuntansi dan Bisnis
issn 2303-1018
publishDate 2020-01-01
description Using a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of 18 agricultural and 28 mining companies, which were chosen using the content analysis method. The five-year observation period lasted from 2013 to 2017, resulting in 230 units of analysis. Data analysis employed a panel regression model with panel data testing. The study finds a positive impact of auditor type and audit committee on ICD as well as a negative influence of board size on ICD. The results conform to existing stakeholder and legitimacy theories. Keywords: Intellectual capital disclosure; auditor type; board size; audit committee
url https://ojs.unud.ac.id/index.php/jiab/article/view/49727
work_keys_str_mv AT saarceelsyehatane corporategovernancemarketshareandintellectualcapitaldisclosureevidencefromtheindonesianagricultureandminingsectors
AT elennestefaniekuanda corporategovernancemarketshareandintellectualcapitaldisclosureevidencefromtheindonesianagricultureandminingsectors
AT elizabethcornelius corporategovernancemarketshareandintellectualcapitaldisclosureevidencefromtheindonesianagricultureandminingsectors
AT josuatarigan corporategovernancemarketshareandintellectualcapitaldisclosureevidencefromtheindonesianagricultureandminingsectors
_version_ 1724546590508580864

Similar Items