International Journal of Business and Social Science Research https://ijbssrnet.com/index.php/ijbssr <p>The <strong>International Journal of Business and Social </strong><strong>Science</strong><strong> Research (IJBSSR)</strong> is a double-blind, peer-reviewed scholarly journal devoted to exchanging the academic researchers and professional findings on all aspects of business, economics, and social science.</p> <p>This is an open access journal publishes monthly on the premise that there is a rising need to more proficiently manage and distribute scholastic concepts and research results in the academic and professional community without undue delay generally encountered in the journal editing process. The journal is operated by a globally oriented editorial board.</p> The Institute of Academic Research and Publication (IARP) en-US International Journal of Business and Social Science Research 2709-2143 <p><a href="https://creativecommons.org/licenses/by/4.0/"><img src="https://ijbssrnet.com/public/site/images/sahkashif/cc.png" alt="" width="88" height="31" /></a> </p> <p>Authors who publish with this journal agree to the following terms:</p> <ul> <li class="show">Authors retain copyright and grant the journal right of first publication with the work concurrently licensed under <a href="http://creativecommons.org/licenses/by/4.0/">Creative Commons Attribution 4.0 International License</a> that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into distinct, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work with an acknowledgement of its early publication in this journal.</li> <li class="show">Authors are allowed and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to prolific exchanges, as well as earlier and greater citation of published work (Refer to <a href="http://opcit.eprints.org/oacitation-biblio.html">The Effect of Open Access</a>). </li> </ul> The Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019 https://ijbssrnet.com/index.php/ijbssr/article/view/49 <p><em>The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure.</em></p> <p><em>Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.</em></p> Indrayati Erlin Melani Slamet Copyright (c) 2021 https://creativecommons.org/licenses/by-sa/4.0 2021-04-28 2021-04-28 2 4 1 10 10.47742/ijbssr.v2n4p1 The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City https://ijbssrnet.com/index.php/ijbssr/article/view/50 <p>The purpose of this study is to prove the effect of professionalism, competence, independence, and work experience of auditors on audit quality at a public accountant office<strong> </strong>in Bekasi City, which consists of senior auditors, junior auditors, partners, and supervision.</p> <p>The method used is a quantitative method by distributing questionnaires. The data analysis technique used is descriptive statistics and hypothesis testing.</p> <p>This study proves both partially and simultaneously that the professionalism, competence, independence, and work experience of auditors affect audit quality.</p> Dewi Rejeki Copyright (c) 2021 https://creativecommons.org/licenses/by-sa/4.0 2021-04-28 2021-04-28 2 4 11 17 10.47742/ijbssr.v2n4p2