THE ROLE OF INTELLECTUAL CAPITAL IN THE IMPLEMENTATION OF CORPORATE GOVERNANCE

Pasaribu, Hiras and Yatimantoro, Wisnu and Sirait, Swanto (2015) THE ROLE OF INTELLECTUAL CAPITAL IN THE IMPLEMENTATION OF CORPORATE GOVERNANCE. In: THE 16THMALAYSIA-INDONESIA INTERNATIONAL CONFERENCE ON ECONOMICS, MANAGEMENT, AND ACCOUNTING and DEAN ANNUAL MEETING OF WESTERN DIVISION OF ECONOMICS INSTITUTIONS COOPERATION, Universitas Palangka Raya.

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Abstract

Purpose of this study is (1) to determine the effect of mechanism of corporate governance on corporate performance in the company, and (2) to determine the role of disclosure of intellectual capital as a mechanism to mediate the relationship between corporate governance and corporate performance. The study population there were 35 public mining companies. Sampling technique using the purposive sampling. Data collected from 2010-2013. Appropriate criteria for sampling,the sample size is 12 companies. The collected data is processed by using path analysis to examine the effect of direct and indirect, of the mechanism of corporate governance on corporate performance. Results of this study indicate that there is a direct effect of institutional ownership and managerial ownership which are the components of the mechanism of corporate governance on corporate performance. Only the audit committee on corporate governance mechanisms are positively associated with disclosure of intellectual capital. Disclosure of intellectual capital does not affect the company's performance.

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