PENGARUH CORPORATE GOVERNANCE TERHADAP HUMAN CAPITAL DISCLOSURE

Totti Andrea Leonardo, Kezia Josephine

Abstract


This study aims to examine the effect of corporate governance on human capital disclosure (empirical study on KOMPAS100 companies listed on the Indonesia Stock Exchange in the 2017-2020 period). The dependent variable in this study is human capital disclosure as measured by the human capital disclosure index. The independent variables in this study are board of directors, board independence, managerial ownership, audit committee size, and audit committee independence. This research is a causal quantitative research with data collection techniques used are literature and documentation studies. This study uses secondary data obtained from the Indonesia Stock Exchange, in the form of annual reports from companies listed on the Indonesia Stock Exchange through the website www.idx.co.id in the 2017-2020 period. The sample selection used purposive sampling technique so that 46 sample companies were obtained with a total of 184 data. The results of this study conclude that the board of directors and audit committee size have a positive effect on human capital disclosure. managerial ownership has a negative effect on human capital disclosure. board independence and committee independence have no effect on human capital disclosure.


Keywords


Human Capital Disclosure, Corporate Governance.

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