Hetharie, Carine Jacqueline
Unknown Affiliation

Published : 1 Documents
Articles

Found 1 Documents
Search

PENGARUH BOARD STRUCTURE TERHADAP VALUE RELEVANCE OF ACCOUNTING INFORMATION MELALUI INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MEDIASI Hetharie, Carine Jacqueline; Hatane, Saarce Elsye
Business Accounting Review Vol 6, No 1 (2018): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aimed to examine the direct and significant influence between board structure on value relevance of accounting information. Also this study examine indirect influence between board structure to value relevance of accounting information through intellectual capital disclosure as the mediating variable. The sample used in this study were 41 banks listed on Indonesia Stock Exchange starting from 2011-2016. The data processed by using WarpPLS software version 5.0.The result of this research found the positive effect of board structure on intellectual capital disclosure, the positive effect of board structure on value relevance of accounting information, the positive effect of intellectual capital disclosure on value relevance of accounting information. Intellectual capital disclosure successfully mediates the influence of board structure on value relevance of accounting information.