Role of Commissioners Board on Intellectual Capital Disclosure and Its Impact on Financial Performance of Telecommunication Companies In Indonesia

Abstract

This study aims to determine the effect of independent commissioners on intellectual capital disclosure and its impact on firm performance, both on ROA and ROE in telecommunication companies listed on the Indonesia Stock Exchange in 2015-2024. The sample selection technique used purposive sampling and data processing using E-views 9 as a test tool. This study sample amounted to four companies. This type of research is a quantitative approach. The analytical method used is panel data regression analysis. The results of the study show that commissioner board has no significant effect on financial performance, both on ROA and ROE.   Commissioner board has no significant effect on intellectual capital disclosure.  Intellectual capital disclosure has no significant effect on financial performance, both on ROA and ROE. Intellectual capital disclosure is proven to moderate the influence of commissioner board on financial performance, both on ROA and ROE.