Nastiti Rahayuni, - and Badingatus Solikhah, FE Akuntansi and Agus Wahyudin, Ekonomi Akuntansi (2018) Mampukah Kinerja Keuangan Memediasi Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Modal Intelektual? Jurnal Kajian Akuntansi, 2 (1). pp. 67-81. ISSN 2579-9975

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Abstract

The aim of this study to test the effect of Corporate governance Mechanism on the Intellectual capital Disclosure through Financial Performance as intervening variable. The population of this paper is 137 banking companies listed on the Indonesian Stock Exchange in 2011 to 2014. The sampling technique used a purposive sampling and produced 124 unit analyses. The data was analized using path analysis with IBM SPSS software version 21. The result of this paper indicated that the manajerial ownership and proportion of independent commisioner does not affect the Intellectual capital Disclosure directly, but institusional ownership, audit committee size, and financial performance have positive effect on Intellectual capital Disclosure. On the other hand, the result show that financial performance is able to mediate the indirect effect of manajerial ownership, institusional ownership, proportion of independent commisioner, and audit committee on Intellectual capital Disclosure.

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