Determinants of intellectual capital disclosure in Indonesian banking companies

Abstract

This study aims to examine determinants of intellectual capital (IC) disclosure. Specifically, these determinants are focused on corporate governance mechanisms, i.e. board of commissioners (size, gender, tenure, and proportion of independent commissioner) and ownerships (block holder and government). The total sample of this research is 132 banking companies listed on Indonesia Stock Exchange for the 2017-2019 period. Using multiple regression analysis, the results show that the proportion of women on the board of commissioners has a positive effect on IC disclosure. Board tenure and government ownership negatively affect IC disclosure, while board size, independent commissioner, and block holder ownership do not affect IC disclosure.