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PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, PROPORSI KOMITE AUDIT INDEPENDEN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL

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ABSTRACT EFFECT OF INDEPENDENT BOARD OF COMMISSIONERS PROPORTION, PROPORTION OF INDEPENDENT AUDIT COMMITTEE, LEVERAGE AND PROFITABILITY OF INTELLECTUAL CAPITAL DISCLOSURES Helen Christabel Burhan NIM: 1632042 This study aims to determine whether the proportion of independent board, the proportion of independent audit committees, leverage and profitability has a significant impact on the disclosure of intellectual capital. Techniques used in the sampling in this research is purposive sampling and obtained a sample of 164 banking companies listed on their respective stock exchanges ASEAN countries. This study uses secondary data from banking companies listed on stock exchanges each ASEAN countries in 2017-2018 and processed using SPSS. The results showed that: (1) the proportion of independent board in ASEAN is quite large. (2) the proportion of independent audit committees in ASEAN is very large. (3) leverage at banks in ASEAN has a very high risk. (4) profitability of banks in ASEAN is very good. (5) disclosure of intellectual capital in the banking companies in ASEAN is quite high. (6) there is significant influence between the proportion of independent board to disclosure of intellectual capital. (7) there is significant influence between the proportion of independent audit committee on disclosure of intellectual capital. (8) no significant effect betweenleverage on the disclosure of intellectual capital. (9) no significant effect between profitability on the disclosure of intellectual capital. (10) simultaneously a significant difference between the proportion of independent commissioners, the proportion of independent audit committees, leverage and profitability on the disclosure of intellectual capital. Keywords: Board of Commissioners, the Audit Committee, Leverage, Profitability, Intellectual Capital Disclosures