ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui bagaimanakah pengaruh Corporate Governance terhadap tingkat pengungkapan modal intelektual (Intellectual Capital Disclosure). Variabel independen yang digunakan adalah corporate governance (yang diproksikan menjadi board composition, role duality, management ownership)dan country. Profitability, size leverage dan auditor menjadi variabel kontrol dalam penelitian ini.
Pengukuran variabel dependen yakni Intellectual Capital Disclosure menggunakan indeks intellectual capital disclosure dengan total 61 item pengungkapan yang terbagi menjadi 3 sub, yaitu Human Capital, Structural Capital dan Relational Capital. Sampel yang digunakan dalam penelitian ini adalah 217 annual report perusahaan manufaktur yang berasal dari empat negara yakni Indonesia, Belanda, Australia dan Inggris di tahun 2012. Hasil dari penelitian menunjukkan bahwa board composition berpengaruh negatif terhadap tingkat Intellectual Capital Disclosure, sedangkan role duality, management ownership dan country tidak berpengaruh terhadap tingkat Intellectual Capital Disclosure
Kata Kunci : Corporate Governance, Intellectual Capital Disclosure, Agency Theory, Board Composition
ABSTRACT
The purpose of this study was to determine how the influence of corporate governance on the level of disclosure of intellectual capital disclosure. Independent variables used is corporate governance (that proxy into board composition, role duality, management ownership) and country. Profitability, leverage size and auditors become a variable control in this study.
Measurement of the dependent variable Intellectual Capital Disclosure using  intellectual capital disclosure index with a total of 61 items of disclosure which is divided into 3 sub, namely Human Capital, Structural Capital and Relational Capital. The sample used in this study are 217 manufacturing company annual reports from four countries, namely Indonesia, the Netherlands, Australia and the UK in 2012. The results of the study showed that the board composition negatively affect on level of Intellectual Capital Disclosure, while the role duality, management ownership and the country did not affect on level of Intellectual Capital Disclosure
Keywords : Corporate Governance, Intellectual Capital Disclosure, Agency Theory, Board Composition