Amalia Regina Cahya, Postgraduate Student, Faculty of Economy, Sriwijaya University, Palembang, Indonesia

ORCID ID: 0000-0002-0140-0634
e-mail: reginacamalia@gmail.com

Adam Mohamad, Professor of Economics, Lecturer at Faculty of Economy, Sriwijaya University, Palembang, Indonesia

ORCID ID: 0000-0002-3260-3266
e-mail: mr_adam2406@yahoo.com

Yusnaini, Doctor of Economics, Lecturer at Faculty of Economy, Sriwijaya University, Palembang, Indonesia

ORCID ID: 0000-0003-4153-9582
e-mail: yusnaini_msi@yahoo.com

Factors Affecting Intellectual Capital Disclosure

Introduction. The study was conducted to analyze the influence of audit committee, board of commissioners, type of auditor and leverage on intellectual capital disclosure. The sample in this study consisted of 20 property and real estate companies that listed on Indonesian Stock Exchange during the period 2016-2018. The data used in this study was secondary data obtained from the annual report of Property and Real estate companies that listed on Indonesia Stock Exchange and publications from previous related studies. Data were analyzed by panel data regression. The results of the study were expected to be a reference material for further research that related to intellectual capital disclosure.

Purpose. The purpose of this study was to analyze the influence of audit committee, board of commissioners, type of auditor and leverage on intellectual capital disclosure in Property and Real estate Companies listed on Indonesia Stock Exchange in 2016-2018.

Results. The result of this study indicated that the frequency of audit committee meetings, the financial expertise of audit committee, the frequency of board commissioner meetings, leverage and firm size as control variables provided empirically positive and significant impact on intellectual capital disclosure. In contrast to the size of audit committee, the independence of audit committee, the women of board commissioners and the type of auditor that indicated empirically no effect on intellectual capital disclosure.

Conclusion. The result of this study showed that the average value of intellectual capital disclosure on Property and Real estate companies in Indonesia was still low – 29.86%. Companies should disclose the information of intellectual capital to minimize information asymmetry in annual reports.

Keywords: Audit committee; Board of commissioners; type of auditor; leverage and intellectual capital disclosure.

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