THE INFLUENCE OF CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, AUDIT COMMITTEE MEETINGS AND AUDITOR TYPE ON INTELLECTUAL CAPITAL DISCLOSURE
Purpose – To analyse the influence of characteristics ofthe board of commissioners, audit committee meetings and auditor type on the intellectualcapital disclosure of service companies listed onthe Indonesian Stock Exchange in 2015.Methodology – The sample size used was 107 service-industry firmslisted on the Indonesian Stock Exchangein 2015.Findings –The frequency of the board of commissioners’ meetings, the frequency of the audit committee’s meetings andauditor type each have a positive and significant influence onintellectual capital disclosure. Gender diversityin the board of commissioners has a negative and significant influenceon intellectual capital disclosure.Conclusion – The Independent variables board of commissioners meeting frequency, audit committee meeting frequency and auditor type have a positive and significant influence on intellectual capital disclosure. Gender diversity in the board of commissioners has a negative and significant influence on intellectual capital disclosure.
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