PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019)

SITORUS, THERESIANA AYU ROSARI and Wahyudi, Tertiarto and Hakiki, Arista (2022) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of Audit Committee Size, Frequency of Audit Committee Meetings, Audit Committee Financial Expertise and Quality of External Auditors on Disclosure of Intellectual Capital. The data collection technique was carried out by purposive sampling method. The data used is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2019. The results show that Audit Committee Size, Audit Committee Meeting Frequency and Audit Committee Financial Expertise have no significant effect on Disclosure of Intellectual Capital. While the Quality of External Auditors has a significant effect on Disclosure of Intellectual Capital.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	ukuran komite audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Theresiana Ayu Rosari Sitorus
Date Deposited:	27 Dec 2022 04:11
Last Modified:	27 Dec 2022 04:11
URI:	http://repository.unsri.ac.id/id/eprint/84731

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