The Influence of Corporate Governance Mechanism and Characteristics on Intellectual Capital Disclosure: A Study of Companies Listed in the Indonesian Stock Exchange

Abstract

This study examines the Influence of Corporate Governance Mechanism and Company Characteristics  on Intellectual Capital Disclosure. Samples were taken by using purposive sampling method, they are 14 highest score IICD company during the year 2012-2015. Data analysis method is multiple linear regression analysis with IBM SPSS 21 program.The result of data analysis shows that company life influences intellectual capital disclosure significantly, while independent commissioner composition, audit committee meeting frequency, institutional ownership, and leverage do not influence intellectual capital disclosure.

Keywords: Intellectual capital disclosure (ICD), Corporate governance, Independent Commissioner, Institutional ownership, Audit committee, Firm age, Leverage.