PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL
The purpose of this research is to analyze the effect of firm size and intellectual capital level on intellectual capital disclosure with independent commissioners as a moderating variable. The population in this research are 42 banking companies listed in Indonesia Stock Exchange (IDX) period 2014-2016. Samples are selection using purposive sampling technique and obtained 102 units of analysis as observationsâ€™ object. This research analysis technique used moderation regression analysis by difference absolute value test was used to analyse data. The results of this research indicates that the firm size have a significant positive effect on intellectual capital disclosure. Intellectual capital level does not affect the intellectual capital disclosure. Independent commissioners moderate significantly the effect of firm size on intellectual capital disclosure but in negative way and moderate positively significant intellectual capital level on intellectual capital disclosure. Conclusion from this research that intellectual capital disclosure is influenced by firm size and is not influenced by intellectual capital level. Independent commissioner can moderate the effect of firm size and intellectual capital level on intellectual capital disclosure.
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