{"title":"面向智力资本的良好公司治理","authors":"Muhammad Abdul Muis, S. Adhitama","doi":"10.26905/afr.v5i2.7809","DOIUrl":null,"url":null,"abstract":"This research aims to analyze the effect of the audit committee, board of directors, board of commissioners on intellectual capital in LQ-45 companies listed on the Indonesia Stock Exchange the period of 2016-2019. The results of this study indicate that partially the Audit Committee (KA) variable has a positive and significant influence on Intellectual Capital (IC). The variable of the Board of Directors (DD) has a negative but not significant effect on Intellectual Capital (IC). While the variable Board of Commissioners (DK) has a positive but not significant effect on Intellectual Capital (IC). Meanwhile, simultaneously the independent variables, namely the audit committee, the board of directors, and the board of commissioners, together have a positive and significant influence on the dependent variable, namely Intellectual Capital. The coefficient of determination of this study shows a number of 58.8% which indicates that the variation of the independent variable explains the rise or fall of the dependent variable, while the remaining 41.2% is explained by other independent variablesDOI: https://doi.org/10.26905/afr.v5i2.7809","PeriodicalId":33772,"journal":{"name":"AFRE Accounting and Financial Review","volume":"13 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Good Corporate Governance toward Intellectual Capital\",\"authors\":\"Muhammad Abdul Muis, S. Adhitama\",\"doi\":\"10.26905/afr.v5i2.7809\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to analyze the effect of the audit committee, board of directors, board of commissioners on intellectual capital in LQ-45 companies listed on the Indonesia Stock Exchange the period of 2016-2019. The results of this study indicate that partially the Audit Committee (KA) variable has a positive and significant influence on Intellectual Capital (IC). The variable of the Board of Directors (DD) has a negative but not significant effect on Intellectual Capital (IC). While the variable Board of Commissioners (DK) has a positive but not significant effect on Intellectual Capital (IC). Meanwhile, simultaneously the independent variables, namely the audit committee, the board of directors, and the board of commissioners, together have a positive and significant influence on the dependent variable, namely Intellectual Capital. The coefficient of determination of this study shows a number of 58.8% which indicates that the variation of the independent variable explains the rise or fall of the dependent variable, while the remaining 41.2% is explained by other independent variablesDOI: https://doi.org/10.26905/afr.v5i2.7809\",\"PeriodicalId\":33772,\"journal\":{\"name\":\"AFRE Accounting and Financial Review\",\"volume\":\"13 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"AFRE Accounting and Financial Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26905/afr.v5i2.7809\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"AFRE Accounting and Financial Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26905/afr.v5i2.7809","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Good Corporate Governance toward Intellectual Capital
This research aims to analyze the effect of the audit committee, board of directors, board of commissioners on intellectual capital in LQ-45 companies listed on the Indonesia Stock Exchange the period of 2016-2019. The results of this study indicate that partially the Audit Committee (KA) variable has a positive and significant influence on Intellectual Capital (IC). The variable of the Board of Directors (DD) has a negative but not significant effect on Intellectual Capital (IC). While the variable Board of Commissioners (DK) has a positive but not significant effect on Intellectual Capital (IC). Meanwhile, simultaneously the independent variables, namely the audit committee, the board of directors, and the board of commissioners, together have a positive and significant influence on the dependent variable, namely Intellectual Capital. The coefficient of determination of this study shows a number of 58.8% which indicates that the variation of the independent variable explains the rise or fall of the dependent variable, while the remaining 41.2% is explained by other independent variablesDOI: https://doi.org/10.26905/afr.v5i2.7809