Peran Komite Audit yang Berlatar Belakang Akuntansi dalam Memoderasi Hubungan Kepemilikan Institusional Terhadap Pengungkapan Modal Intelektual

Abstract

This study uses secondary data in the form of time series, namely company annual report data on the IDX and disclosure of company intellectual capital on the company's website for the period 2018-2021. The sampling technique was carried out by purposive sampling method and obtained 143 companies. The sample used is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2021. The data that has been obtained is then analyzed using the SPSS application tool version 25, with data analysis techniques used including descriptive statistics, classic assumption test, simple linear regression test, moderation regression test, hypothesis testing, and coefficient of determination test (adjusted R²).