The Influence of Corporate Governance on The Intellectual Capital Disclosure: A Study on Indonesian Private Banks

Joy Tulung, Ivonne Stanley Saerang and Stevanus Pandia

MPRA Paper from University Library of Munich, Germany

Abstract: The release of bank’s intellectual capital is one of the important elements of bank’s annual report. Although it is not presented adequately in the annual reports, voluntary disclosure of bank’s intellectual capital relatively represents the response to the needs of greater information for the users. This research aims to see the influence of corporate governance on the intellectual capital disclosure, a case study on private banks in Indonesia. The variables to be examined in the research include the composition of independent commissioners as well as the competence of audit committee and risk oversight committee. The samples were taken using purposive sampling, considering particular criteria. As many as 62 banks are selected to be taken as research samples. The data were analyzed using multiple linear regression analysis method. The result of partial test shows that the composition of independent committee has positive and significant influences on intellectual capital disclosure; competence of audit committee has positive and significant on the intellectual capital disclosure; and competence of risk oversight committee does not influence the intellectual capital disclosure. meanwhile, the result of simultaneous test shows that the composition of independent committee, competence of audit committee, and the competence of risk oversight committee significantly influence the intellectual capital disclosure.

Keywords: Indonesian Banking; Corporate Governance; Intellectual Capital Disclosure; Indonesia (search for similar items in EconPapers)
JEL-codes: G21 G34 O34 O53 (search for similar items in EconPapers)
Date: 2018-08-23, Revised 2018-10-29
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Published in Banks and Bank System 4.13(2018): pp. 61-72

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