Audit committee attributes and intellectual capital performance as drivers of intellectual capital disclosure: evidence from Indonesia's banking industry

Abstract

This study analyzes the influence of audit committee characteristics and intellectual capital performance on the disclosure of intellectual capital. The audit committee characteristics examined include committee size, the number of meetings held, and financial expertise. The study focuses on financial services companies listed on the Indonesia Stock Exchange between 2019 and 2021, with a sample of 91 companies selected using purposive sampling. Multiple linear regression analysis was conducted using SPSS 20 software. The results indicate that the size and number of audit committee meetings have a positive effect on intellectual capital disclosure, while the financial expertise of the audit committee and intellectual capital performance do not show a significant impact on disclosure.