PENGARUH UMUR LISTING, KOMISARIS INDEPENDEN,DAN KUALITAS AUDITOR TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

PENGARUH UMUR LISTING, KOMISARIS INDEPENDEN,DAN KUALITAS AUDITOR TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

ABSTRACTThis research was conducted to examine the influence of listing age, board of independence, and auditor type on intellectual capital disclosure. The sample used was the secondary data from indonesia stock exchange which is the annual report of listed company at 2009-2011. The sample was taken using purposive sampling method and those which meeting the selection criteria was 75 annual report. The analysis technique used is multiple linear regression using the program SPSS 20.This research used the independen variabellisting age, board of independence, auditor type and dependent variable is intelectual capital disclosure.The result of this research indicate that the simultaneous testing (Test F), listing age, board of independence, and auditor type has a significant positive effect on intellectual capital disclosure. In a partial test (test T),variable listing age has a significant negative effect on intellectual capital disclosure, while board of independence has a significant positive effect on intellectual capital disclosure, but variable auditor type not show significant effect on intellectual capital disclosureKeywords:Intellectual capital disclosure, listing age, board of independence, auditor type

REZA RAHMAN ALFAJRI

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