PENGARUH UKURAN KOMITE AUDIT, FREKUENSI RAPAT KOMITE AUDIT, RESEARCH AND DEVELOPMENT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

ADELIA, ANNISA (2019) PENGARUH UKURAN KOMITE AUDIT, FREKUENSI RAPAT KOMITE AUDIT, RESEARCH AND DEVELOPMENT, DAN PERTUMBUHAN PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE. S1 thesis, Fakultas Ekonomi.

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Abstract

ANNISA ADELIA. The Influence of the Size of Audit Committee, the Frequency Audit Committee’s Meeting, Research and Development, and Firm Growth on Intellectual Capital Disclosure. Faculty of Economics, Universitas Negeri Jakarta. 2017 This research is conducted to analyze the influence of the Size of Audit Committee, the Frequency of Audit Committee’s Meeting, Research and Development, and Firm Growth on Intellectual Capital Disclosure on the service companies listed in Indonesian Stock Exchange in 2016 and 2017 by using annual report taken from Indonesian Stock Exchange. The result of hypothesis test showed that the frequency of audit committee’s meeting influences intellectual capital disclosure positively and significantly. On the other hand, the Size of Audit Committee, Research and Development, and Firm Growth does not has influences on the intellectual capital disclosure. The results of this research didn’t shows any significant changes on the ICD index in two years, 2016 and 2017. Next research may choose panel data or using five way numerical coding for more various results, and also using variables such as audit committee financial expertise, financial performance and financial report informativeness. Keywords : The Size of Audit Committee, Frequency of Audit Committee’s Meeting, Research and Development, Firm Growth, Intellectual Capital Disclosure, Service Companies

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