Pengaruh Frekuensi Pertemuan Dan Keahlian Keuangan Komite Audit Serta Spesialisasi Dan Kualitas Auditor Eksternal Terhadap Pengungkapan Modal Intelektual

Abstract

This study discusses the importance of the relationship between audit meetings, financial audit expertise, the specialization of external auditors, and the quality of external auditors on intellectual capital disclosure. Intellectual capital disclosure variable is measured by using the 61 checklists in 3 formats namely tables, images and numeric. In this study, the variables of audit committee’s characteristic are the frequency of meeting’s audit committee and financial expertise of the audit committee, while the variables of auditor external’s characteristic are the specialization of external auditors and the quality of external auditor. The population in this study is the Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Total research sample is 18 companies that are selected by Non-Probability Sampling method. This research analyzes the company's annual report using the method of purposive sampling. Data analysis is tested by the test of classical assumptions, test of hypothesis, and simple linear regression analysis method. Based on the results of research conducted it can be seen that the frequency of audit committees influences the disclosure of intellectual capital.