@thesis{thesis, author={Saleh Yohanes Arifin Budiman}, title ={PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL}, year={2019}, url={http://eprints.ukmc.ac.id/8015/}, abstract={This research aimed to know the influence of proportion independent commissioner council and foreign ownership toward intellectual capital broad disclosure of the financial company sector on Indonesia Stock Exchange (BEI) in 2016-2018. This research was causal associative research. The sampling technigue used was purposive sampling. Based on the criteria that had been determined from 208 financial sector companies, the data was analyzed by using multiple regression analysis to know the variable influence of proportion independent commissioner council and foreign ownership toward broad disclosure of intellectual capital. The result of research showed that the proportion independent commissioner council and foreign ownership had significant positively toward broad disclosure of intellectual capital. Keyword : intellectual capital broad disclosure, proportion independent commissioner council, foreign owernship} }