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Journal : MIX: JURNAL ILMIAH MANAJEMEN

INTELLECTUAL CAPITAL DISCLOSURES AND AUDIT COMPONENTS IN NON-DISCRETIONARY INCOME Hatane, Saarce Elsye; Rembulan, Dewi; Tarigan, Josua
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

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Abstract

This study aims to determine the relationship of Intellectual Capital Disclosures (ICD), audit committee characteristics (size, gender, education, expertise), and audit quality toward the performance of the company measured through Non-Discretionary Net Income (NDNI) and Cash Flow Operation (CFO). This study is conducted on service listed companies in the Indonesia Stock Exchange (Service Industry) from 2010 to 2016 by panel data regression method analyzed using random effect model. The results of this study indicate that components in ICD have no significant impact on firm performance. Some components in the audit committees are found to have significant positive relationship towards financial performance. The empirical results suggest that ICD serve as a tool in aiding firm performance. A corporation should practice ICD extensively to enjoy the impact on the firm performance and value. Most research studies the relationship between intellectual capital disclosures and board diversity toward firm performance individually. The interaction of intellectual capital disclosures and audit committee characteristics is analyzed and studied to see whether audit committee characteristics is a factor that can help and improve the effectiveness of firm performance. Audit quality is also being analyzed and being taken into consideration as a variable. This is the first study to find the relationship towards the firm performance using NDNI and CFO as the dependent variables
Co-Authors Aditya Ferryanto, Aditya Aggrean, Cynthia Alvionita Stifanny Selan, Alvionita Stifanny Amanda Wijaya Anthony, Aloysius Richard Benu, Yohanes Rudolf Christyanto, Shendy Cornelius, Elizabeth Dautrey, Jean Dautrey, Jean-Marc Dewi Rembulan Diah Dharmayanti Eranio Randy, Eranio Febby, Regina Febrina, Livia Ferdian, Gabriele Nia Fifi, Fifi Fifi Fransisca Soetanto, Fransisca Fransisca, Cyndy Funome, Lydia Natalia Gunawan, Felicitas Fanny Hamdani, Yurike Handoyo, Cynthia Priskilla Hartantri, Debora Ratih Hartono, Gabriella Karuniajaya Hatane Semuel Hendrawan, Dio Adi Hervindra, Christoforus Hetharie, Carine Jacqueline Hirawanto, Rafel Romero I, Nadya Gomes Ibrahim, Rina Pricelya Josua Tarigan Kuanda, Elenne Stefanie Laiman, Lisa Layadi, Jordi Lienardi, Abi Kresna Mainake, Mozes Yoshua Bizaliel Mariana, Mariana Mariana Ningrum, Alifia Nugroho, Nathania Ayu Oetomo, Felicia Okhotan, Stifanny Christin Patricia Tanjaya, Patricia Prawira, Handry Adhi Priskila Adiasih Samosir, Todo Tondi Betha Sasmita, David Sastrawati, Waisiyana Setiadi, Kevin Setiawan, Fannie Felita Setyono, Vanesha Gladys Shalim, Ricky Wijaya Silvia Rostianingsih Sindhu, Liliana Megawati Sirapanji Olivia Stephanie Cynthia Djuali, Stephanie Cynthia Stephanie Yunita Nathania, Stephanie Yunita Susanna, Susanna Susanna Teguh, Irene Melina Tungabdi, Yuliana Ung, Joanna Edrea Widiharta, Arie Widyatama, Jevilia Wijaya, Dikky Wijaya, Joanna Elizabeth Wiyogo, Willy Yemima Yulia, Yemima Yoel, Fabiola Yonathan, Brian Edbert Yoseph, Inriani Yuliana, Yuliana Yuliana Zanderet’s, Christina