Track: Business Management

Abstract

The intellectual capital disclosure is the additional information presented by the company which includes human
capital, structural capital, and relational capital to reduce asymmetric information and use the indicators of intellectual capital. Banks play a significant role in driving the national economy because they are involved in all economic activities, including the primary driver of Indonesian GDP. Consumption, investment, and export and import activities are the primary drivers of the national economy. Banking has major role in these three activities and also serves as an intermediary institution that provides financing for both consumption and production. The purpose of this study is to determine the impact of gender diversity, profitability, and leverage on the disclosure of intellectual capital in banking companies listed on the Indonesia Stock Exchange between 2017 and 2020. The population for this study is the company banks listed on the Indonesia Stock Exchange from 2017 to 2020. Purposive sampling is used in this study and obtained thirty data samples. In this study, descriptive statistical analysis and panel data analysis were used as analysis techniques. According to the study's findings, the keywords gender diversity, profitability, and leverage all have an impact on intellectual capital at same time. For the 2017-2020 period, gender diversity and profitability have no influence on intellectual property in banking companies listed on the Indonesia Stock Exchange, whereas leverage has a negative influence on intellectual capital in banking companies listed on the Indonesia Stock Exchange.

Keywords
Intellectual Capital Disclosure, Gender Diversity, Profitability, Leverage