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"Penelitian ini meneliti hubungan antara efektivitas komite audit dan intellectual capital disclosure. Efektivitas komite audit diukur melalui aktivitas jumlah anggota dan kompetensi. Pengujian dilakukan dengan menggunakan 165 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 2011. Hasil penelitian ini menunjukkan efektivitas komite audit berpengaruh positif signifikan terhadap intellectual capital disclosure yang mengimplikasikan bahwa aktivitas size dan kompetensi komite audit merupakan faktor penting dalam meningkatkan intellectual capital disclosure untuk mengurangi adanya asimetri informasi. Selain itu terdapat pengaruh lainnya seperti profitabilitas dan ukuran perusahaan yang berpengaruh positif signifikan terhadap intellectual capital disclosure sedangkan listing age memiliki pengaruh negatif dan signifikan terhadap intellectual capital disclosure Dalam penelitian ini share ownership concentration tidak berpengaruh terhadap intellectual capital disclosure.

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This study examines the relationship between audit committee effectiveness and intellectual capital disclosure. Audit committee effectiveness is measured through the activity the number of members and competence. This paper using data from 165 manufacturing companies listed on Bursa Efek Indonesia for the year 2010 2011. The results of this study show the audit committee effectiveness have positively significant effect on intellectual capital disclosure implies that activity size and competence of audit committee are important factors in improving intellectual capital disclosure. Besides there are other influences such as profitability and firm size that have positive significant effect on intellectual capital disclosure while listing age shows negative and significant effect on intellectual capital disclosure. In this study share ownership concentration has no effect on intellectual capital disclosure."

"Penelitian ini membahas tentang pengaruh efektivitas dewan komisaris, efektivitas komite audit, dan kinerja modal intelektual terhadap probabilita kelayakan kredit. Penilaian efektivitas dewan komisaris dan komite audit dilakukan menggunakan scoring yang dikembangkan oleh Hermawan (2009) berdasarkan karakteristik- karakteristiknya yaitu independensi, aktivitas, jumlah anggota, dan kompetensi untuk dewan komisaris, serta aktivitas, jumlah anggota, dan kompetensi untuk komite audit. Kinerja modal intelektual diukur menggunakan metode VAICTM yang dikembangkan oleh Pulic (1998) dan probabilita kelayakan kredit, dilihat dari daftar perusahaan yang dinyatakan layak mendapatkan kredit menurut majalah Infobank edisi April 2011. Penelitian ini menggunakan 193 perusahaan nonkeuangan yang tercatat di BEI pada tahun 2010. Hasil dari penelitian ini yaitu tidak terdapatnya pengaruh yang signifikan pada efektivitas dewan komisaris dan komite audit terhadap probabilita kelayakan kredit perusahaan. Selain itu, juga tidak terdapat perngaruh yang signifikan dari efektivitas dewan komisaris dan komite audit dengan kinerja modal intelektual. Walaupun demikian, kinerja modal intelektual sendiri memiliki pengaruh positif dan signifikan terhadap probabilita kelayakan kredit. Selain itu, pengaruh kinerja modal intelektual tetap berpengaruh positif dan signifikan terhadap probabilita kelayakan kredit meskipun diuji secara bersama-sama dengan efektivitas dewan komisaris dan komite audit.

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The purpose of this research is to examine the effects of board of commissioner effectiveness, audit committee effectiveness, and intellectual capital performance on the probability of creditworthiness. Board of commissioner and audit committee effectiveness are assessed by using scoring method developed by Hermawan (2009). The effectiveness of board of commissioner is assessed based on its independency, activity, size, and competence. Meanwhile, audit committee effectiveness is assessed based on its activity, size, and competence. Intellectual capital performance is measured by using VAICTM, a method developed by Pulic (1998), and creditworthiness is measured based on the assessment done by Infobank Magazine April 2011. This research was using 193 samples of non- financial companies that listed at Indonesia Stock Exchange in 2010. The results of this research show that there is no significant effect of board of commissioner and audit committee effectiveness on the probability of creditworthiness. Besides, there is no significant effect of board of commissioner and audit committee effectiveness on intellectual capital performance. However, there is positive and significant effect of intellectual capital performance on the probability of creditworthiness. Moreover, there is still a positive and significant effect of intellectual capital performance on the probability of creditworthiness even though it was tested with board of commissioner and audit committee effectiveness altogether."

"Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap IC disclosure di berbagai negara. Selain itu, penelitian ini juga menguji pengaruh IC disclosure terhadap likuiditas saham dan nilai kapitalisasi pasar perusahaan dan perbedaan pengaruh IC disclosure terhadap likuiditas saham dan nilai kapitalisasi pasar perusahaan di berbagai negara. Penelitian ini dilakukan pada perusahaan sektor perbankan di 6 (enam) negara yaitu Indonesia, Malaysia, Hongkong, Taiwan, Singapura, dan Thailand. Lima negara tersebut memiliki struktur keuangan yang berbeda, ada yang market based dan ada yang bank based. Metode yang digunakan adalah regresi dengan pool data analysis.Beberapa kontribusi penelitian ini adalah: (i) menyajikan pendekatan baru dalam mengukur intellectual capital disclosure dengan cara memberikan skor atas item pengungkapan dengan mempertimbangkan bentuk, isi atau makna, keragaman dan volume informasi dari sebuah pengungkapan IC, (ii) menyajikan pengukuran baru untuk variabel karakteristik komite audit dan variabel independensi komisaris, (iii) menyajikan bukti empiris mengenai pengaruh IC disclosure terhadap likuiditas saham, (iv) menyajikan bukti empiris mengenai perbedaan dampak IC disclosure terhadap likuiditas saham dan nilai kapitalisasi pasar perusahaan di berbagai negara dengan struktur keuangan yang berbeda.Hasil penelitian menunjukkan bahwa variabel CG indeks, karakteristik komite audit, usia listing, dan nilai kinerja IC perusahaan berpengaruh positif terhadap IC disclosure. Sementara itu, variabel konsentrasi kepemilikan berpengaruh negatif terhadap IC disclosure, dan variabel-variabel ukuran komisaris, independensi komisaris, kepemilikan institusional, profitabilitas, dan leverage perusahaan tidak berpengaruh terhadap IC disclosure. Hasil pengujian juga menunjukkan bahwa IC disclosure tidak berpengaruh terhadap likuiditas saham, namun struktur keuangan negara berpengaruh terhadap likuditas saham. Sementara itu, IC disclosure berpengaruh terhadap nilai perusahaan baik ketika diukur dengan market capitalizations maupun market to book ratio.Hasil penelitian memberikan implikasi bahwa kondisi CG dan struktur keuangan negara merupakan variabel yang harus dipertimbangkan dalam penelitian mengenai IC disclosure. Selain itu, adanya respon pasar terhadap pengungkapan informasi IC memberikan implikasi bahwa perusahaan memiliki insentif untuk melakukan IC disclosure. Penegakan hukum dan praktik CG yang baik dapat mendorong perusahaan untuk melakukan pengungkapan informasi IC. Penelitian ini memiliki keterbatasan yang sekaligus merupakan peluang bagi penelitian selanjutnya yaitu pengukuran variabel IC disclosure belum memisahkan pengungkapan yang bersifat mandatory dan voluntary.

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This study aims to examine the factors that influence IC disclosure in various countries. In addition, this study also examines the effect of IC disclosure on stock liquidity and the value of the company's market capitalization and the difference in the effect of IC disclosure on stock liquidity and the market capitalization value of companies in various countries. This study was conducted on companies in the banking sector in 6 (six) countries, including Indonesia, Malaysia, Hong Kong, Taiwan, Singapore, and Thailand. The five countries have different financial structures, some are market based and some are bank based. The method used is regression with pool data analysis.

Some of the contributions of this study are: (i) to present a new approach in measuring intellectual capital disclosure by giving a score on disclosure items by considering the form, content or meaning, diversity and volume of information from an IC disclosure, (ii) to present new measurements for the audit committee characteristic variables and the independence of the board of commissioners, (iii) to present empirical evidence regarding the effect of IC disclosure on stock liquidity, and (iv) to present empirical evidence regarding the different impact of IC disclosure on stock liquidity and the market capitalization value of companies in various countries with different financial structures.

The study found that the CG index variable, audit committee characteristics, listing age, and the company's IC performance value had a positive effect on IC disclosure. Meanwhile, the ownership concentration variable has a negative effect on IC disclosure, and the variables of commissioner size, commissioner independence, institutional ownership, profitability, and leverage company have no effect on IC disclosure. The test results also showed that IC disclosure has no effect on stock liquidity, but the state's financial structure has an effect on stock liquidity. In addition, IC disclosure has an effect on firm value both when measured by market capitalizations and market to book ratio.

The results of this research implies that CG condition and state financial structure are variables that must be considered in study on IC disclosure. In addition, the market response to the disclosure of IC information implies that companies have incentives to carry out IC disclosures. Law enforcement and Good CG practices can encourage companies to disclose IC information. Finally, the study has limitations which are also opportunities for further researches, which are the measurement of the IC disclosure variable that has not separated the disclosures between mandatory and voluntary."

"Penelitian ini dilakukan dengan tujuan untuk meneliti hubungan antara kepemilikan keluarga, kepemilikan asing, karakteristik komite audit, dan komisaris independen terhadap pengungkapan modal intelektual. Karakteristik komite audit diukur dengan ukuran komite audit dan frekuensi rapat komite audit. Penelitian dilakukan dengan menggunakan sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2014. Hasil penelitian menunjukkan bahwa frekuensi rapat komite audit berpengaruh positif terhadap pengungkapan modal intelektual. Sedangkan kepemilikan keluarga, kepemilikan asing, ukuran komite audit, dan komisaris independen tidak berpengaruh terhadap pengungkapan modal intelektual.

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This study was conducted to examine the relationship between family ownership, foreign ownership, size of the audit committee, the frequency of audit committee meetings, and independent directors on the disclosure of intellectual capital. The study was conducted using samples of manufacturing companies listed on Indonesia Stock Exchange in 2012-2014.

The result shows that the frequency of audit committee meetings has a positive effect on the intellectual capital disclosure. While the family ownership, foreign ownership, size of the audit committee, and independent commisioner have no effect on the intellectual capital disclosure."

"Tujuan penelitian ini adalah menganalisis pengaruh kulitas audit terhadap kemungkinan terjadinya manipulasi laporan keuangan dengan efektivitas dewan komisaris dan komite audit sebagai variabel moderasi. Sampel yang digunakan adalah 172 perusahaan sektor non-keuangan yang terdaftar di BEI pada tahun 2010-2013. Hasil pengujian terhadap sampel penelitian tidak menemukan pengaruh signifikan kualitas audit terhadap manipulasi laporan keuangan. Efektivitas dewan komisaris dan komite audit juga tidak berpengaruh terhadap hubungan kualitas audit dan manipulasi laporan keuangan.

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The purpose of this research is to analyze the effect of audit quality towards the possibility of financial statement manipulation occurrence with effectiveness of the board of commissioners and audit committees as moderation variables. The samples are 172 public company of non-financial sector that are listed in IDX in 2010-2013.

The result shows that there is no significant effect of audit quality towards financial statement manipulation. The effectiveness of the board of commissioners and audit committees are also have no significant effect on the relationship of audit quality and financial statement manipulation."

"Tujuan dari studi empiris ini adalah untuk menguji dan menganalisis struktur tata kelola perusahaan (proporsi komisaris independen, rapat dewan komisaris, struktur kepemilikan, dewan direksi dan rapat komite audit) dalam hubungannya dengan pengungkapan modal intelektual. Sampel dari penelitian empiris ini perusahaan non keuangan dan non pemerintah yang terdaftar di Bursa Efek Indonesia (BEI) di 2012-2015. Hasil dari studi empiris yaitu (1) proporsi komisaris independen memiliki dampak yang signifikan dan positif terhadap pengungkapan modal intelektual, (2) rapat dewan komisaris memiliki dampak yang signifikan dan negatif terhadap pengungkapan modal intelektual, (3) struktur kepemilikan tidak berpengaruh terhadap pengungkapan modal intelektual, (4) jumlah dewan direksi memiliki pengaruh signifikan dan negatif terhadap pengungkapan modal intelektual, (5) pertemuan komite audit berpengaruh signifikan dan positif terhadap pengungkapan modal intelektual.

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The objective of this empirical study is to examine and to analyze the effect of corporate governance structure (independent commissioner, board of commissioner meetings, ownership structure, board of director, and audit committee meetings) on the relation of intellectual capital disclosure. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEI) in 2012-2015. The result of this empirical study are (1) independent commissioner had positive significant influence to intellectual capital disclosure, (2) board of commissioner meetings had negative significant influence to intellectual capital disclosure, (3) ownership structure had not significant influence to intellectual capital disclosure, (4) board of director had negative significant influence to intellectual capital disclosure, (5) audit committee meetings had positive significant influence to intellectual capital disclosure."

"Tujuan utama dari penelitian ini menginvestigasi apakah profitabilitas perusahaan dipengaruhi oleh Size RPT, tingkat pengungkapan RPT, dan corporate governance. Penelitian menyimpulkan bahwa Size RPT cenderung berpengaruh negatif terhadap profitabilitas perusahaan. Penelitian juga menyimpulkan bahwa tingkat disclosure RPT dan corporate governance berpengaruh positif terhadap profitabilitas perusahaan.

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The primary objective of this research is to investigate whether the profitability of company is influenced by Size RPT, disclosure RPT, and corporate governance. This research has come to conclusion that Size RPT tend to have negative influence towards the profitability of company. This research aiso comes to the conclusion that disclosure and corporate governance has a positive influence towards the profitability of the company."

"Penelitian ini bertujuan untuk menguji pengaruh jumlah rapat, jumlah kehadiran, independensi, tenure dewan komisaris dan komite audit terhadap nilai perusahaan, dengan menggunakan 124 sampel perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia periode 2009-2010. Hasil yang diperoleh yaitu baik jumlah rapat dewan komisaris dan komite audit tidak memiliki pengaruh terhadap nilai perusahaan, jumlah kehadiran dewan komisaris, proporsi independensi dewan komisaris memiliki pengaruh positif terhadap nilai perusahaan, tenure dewan komisaris dan komite audit tidak memiliki pengaruh terhadap nilai perusahaan.

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This research aim to determine the effect of number of meetings, number of attendance, independence, tenure of board of comissioner and audit committee toward firm value, by using 124 samples of manufacturing firm which listed on Bursa Efek Indonesia period 2009-2010. The result is board of comissioner and audit committee’s number of meeting doesn’t have effect toward firm value. The attendance rate of board of commisioner, board of comissioner independence has positive effect toward firm value. Board of comissioner and audit committee tenure doesn’t have effect toward firm value."

"Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan corporate governance terhadap leverage ratios pada perusahaan non-keuangan yang terdaftar di BEI tahun 2008-2012. Penelitian ini menggunakan tiga definisi leverage ratios untuk melihat perbedaan signifikansi dan arah hubungan pada tiap model penelitian. Variabel independen dalam penelitian ini berupa struktur modal (size, growth rate, profitability, asset tangibility) dan corporate governance (board size, board independence, insider ownership, sedangkan variabel dependennya adalah tiga definisi leverage ratios (debt to equity ratio, long-term debt to equity ratio, dan debt to asset ratio).Hasil penelitian menunjukkan bahwa pada model 1 (DER) terdapat pengaruh yang signifikan antara struktur modal (size, growth rate, profitability, asset tangibility) dan corporate governance (board size dan board independence) terhadap leverage ratios; pada model 2 (LDR) terdapat pengaruh yang signifikan antara struktur modal (size dan asset tangibility) terhadap leverage ratios; pada model 3 (DR) terdapat pengaruh yang signifikan antara struktur modal (size, profitability, asset tangibility) dan corporate governance (board size, board independence, insider ownership) terhadap leverage-ratios.

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The main objective of this research is to analyze the effect of capital structure and corporate governance on leverage ratios of non financial companies listed in the Indonesia Stock Exchange in 2008-2012. This research uses three proxies of leverage ratios to see significance difference and relation signs in each model. The independence variables of this research are capital structure (size, growth rate, profitability, asset tangibility) and corporate governance (board size, board independence, insider ownership), while the dependence variables are the three proxies of leverage ratios (debt to equity ratio, long-term debt to equity ratio, debt to asset ratio).

The result shows that there is significant effect of capital structure (size, growth rate, profitability, asset tangibility) and corporate governance (board size, board independence) toward leverage ratios in the first model (DER), while the second model (LDR) shows significant effect of capital structure (size dan asset tangibility) towards leverage ratios, and there is significant effect of capital structure (size, profitability, asset tangibility) and corporate governance (board size, board independence, insider ownership) toward leverage ratios in the third model (DR)."

"Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance struktur kepemilikan dan struktur modal terhadap agency cost pada perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia periode 2008 2012 Corporate governance diproksikan dengan board of commissioner size dan proporsi dewan komisaris Struktur kepemilikan diproksikan dengan kepemilikan manajerial dan kepemilikan institusional Sedangkan struktur modal diproksikan dengan debt to asset ratio Agency cost pada penelitian ini diproksikan dengan asset utilisation ratio Penelitian ini merupakan penelitian kuantitatif dengan menggunakan regresi data panel dengan uji analisis Random Effect Model REMHasil penelitian ini menunjukan bahwa secara simultan corporate governance struktur kepemilikan dan struktur modal berpengaruh secara signifikan terhadap agency cost Selanjutnya secara parsial hasil penelitian ini menunjukan bahwa board of commissioner size kepemilikan manajerial kepemilikan institusional dan debt to asset ratio memiliki pengaruh yang negatif signifikan terhadap agency cost Kata Kunci Agency cost corporate governance struktur kepemilikan dan struktur modal.

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This study aims to analyze the effect of corporate governance, ownership structure, and capital structure on agency cost of non-financial companies listed on the Indonesia Stock Exchange in 2008-2012. Corporate governance is proxied by board of commissioner size and proportion of independent commissioners. Ownership structure is proxied by managerial ownership and institutional ownership. Whereas, capital structure is proxied by debt-to-asset ratio. In this study, agency cost is measured by asset utilisation ratio. This research is a quantitative research by using panel data regression. This research is analyzed with Random Effect Model (REM).

The result shows that corporate governance, ownership structure, and capital structure simultaneously have significant effect on agency cost. Furthermore, board of commissioner size, managerial ownership, institutional ownership, and debt-to-asset ratio significantly affect agency cost and have negative correlation with agency cost."