Influence of Independent Board of Commissioners, Leverage and Company Size on Intellectual Capital Disclosure with Profitability as a Moderation Variable (Empirical Study on Financial Sector Service Companies of Sub-Sector Banks Listed on the Indonesia Stock Exchange from 2017 to 2021)

Authors : Ika Wahyu Lyani; DwiAsih Surjandari

Volume/Issue : Volume 8 - 2023, Issue 3 - March

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:- This study examines the effect of independent boards of commissioners, leverage, and company size on intellectual capital disclosure with profitability as a moderation variable. Thisstudy usedsecondary data from the company's annual reportobtained from the official website of the Indonesia Stock Exchange, namely The selection of samples in this study used the purpossive sampling method, with a total research sample of 175 data from 35 companies. Thisstudy used multivariate analysis methods and econometrics with the software used is EViews Version 10. The results in this study show that independent boards of commissioners, leverage and company size moderated by profitability simultaneously affect intellectual capital disclosure. Meanwhile, partially, the independent board of commissioners and the size of the company have no effect on intellectual capital disclosure. Leverage has a significant positive effect on intellectual capital disclosure. Profitability is unable to streng then the relationship between independent commissioners and leverage to intellectual capital disclosure. Profitability is able tostrengthen the size of the company against intellectual capital disclosure.

Keywords : Intellectual Capital Disclosure, Independent Board of Commissioners, Leverage, Company Size , and Profitability.


Paper Submission Last Date
30 - June - 2023

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