Pengaruh Audit Committee, Independent Commissioners, dan ROA terhadap Intellectual Capital Disclosure

Abstract

The purpose of this study was to determine the effect of big 4, Independent Commissioners, and ROA on intellectual capital disclosure in food and beverage companies. The data taken is secondary data, in the form of food and beverage company annual report f or four years, from 2016 to 2019. The data population used in this study are all food and beverage companies listed on the Indonesia Stock Exchange with total population of 27 companies. Based on the sampling technique, purposive sampling so that the sampl e can be used as much as 14 companies. This study uses documentation of methods obtained from annual reports published on the official website of the Indonesia Stock Exchange, www.idx.co.id . The analytical tools used are descriptive statistics and panel da ta regression. The reults obtained show that (1) Big 4 Audit Committee has a positive and no significant impact on ICD. (2) Indepnedent Commissioners has a negative significant impact on ICD. (3) ROA has a positive significant impact on ICD.