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Determinants Intellectual Capital of Banking Companies in Indonesia

This research examines the effect of ownership concentration, audit committee, and company performance on intellectual capital disclosures in banks on the Indonesia Stock Exchange. This research is descriptive quantitative research, and research data uses the financial statements of the IDX on banking 2014-2018. Company performance is measured by ROA, while VACA, VAHU and STV measure intellectual capital. Purposive sampling was used in this research and obtained 131 observations. Hypothesis testing with multiple linear regression analysis proves that ownership concentration and financial performance affect intellectual capital. A high concentration of ownership and sound financial performance will encourage company management to disclose intellectual capital. The amount of concentration of shares owned by shareholders will impact the effectiveness of control over management. Companies that have a good performance, shareholders will always supervise management in carrying out their duties; therefore, management will disclose intellectual capital. This study also shows that the audit committee doesn’t affect intellectual capital. The audit committee doesn’t affect intellectual capital due to the lack of independence in conducting supervision. Therefore, management will always carry out their duties in managing companies that disclose intellectual capital.