Electronic Theses and Dissertation

The objective of this research is to examine the influence corporate governance structure consisting of commissioner independent composition, size of audit committee, frequency of audit committee meetings, external auditors,management ownership, and institutional ownership, both simultaneously and partially, toward the research was conducted at company listed on the jakarta islamic inde intellectual capital disclosure x (jii)) in 2008-2010 the research type used in this research is verificative research or hypothesis testing researchthe research method used in this research is census by using balanced panel data. target population in this study is the jakarta islamic index company serially and the company has complete data for all variables studied there are 42 firmobservations fulfilling the population criteria during the three years of observationthe data collection techniques using secondary data from financial statements have been audited and published www.idx co id hypothesis testing is done by multiplier linear regression methodthe results of this research show that commissioner independent composition, size of audit committee, frequency of audit committee meetings, external auditors,management ownership, and institutional ownership, both simultaneously and partially, toward intellectual capital disclosure. keywords: corporate governance structure, intellectual capital disclosure