The Influence Of Company Age, Number Of Board Of Directors, And Auditor's Reputation On Intellectual Capital Disclosure With Institutional Ownership As A Moderation

Nur 'Aini Qurrota A'yun; Dirvi Surya  Abbas

Authors

Nur 'Aini Qurrota A'yun Universitas Muhammadiyah Tangerang Author
Dirvi Surya Abbas Universitas Muhammadiyah Tangerang Author

Keywords:

Company Age, Number of Board of Directors, Auditors Reputation on Intellectual Capital Disclosure, Institusional Ownership

Abstract

This study aims to determine the effect of Company Age, Number of Board of Directors, and Auditor Reputation on Intellectual Capital Disclosure with Institutional Ownership as moderator. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021. The sample used in this research is all manufacturing companies. The data used in this study is data sourced from annual reports on the Indonesia Stock Exchange and the company's website. The analytical method used in this study is panel data regression analysis using Eviews version 10 software

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