Authors : Kania Nurcholisah and Hj. Winwin Yadiati
Abstract: The purpose of this study is to present an overview of intellectual capital disclosures with content analysis approach and explain the effect of disclosure of intellectual capital and information asymmetry. The research method used is explanatory research. The data used is secondary data (1999-2015) and primer. Primary data is determined to improve the objectivity score disclosure of intellectual capital. Data analysis using Structural Equation Modeling (SEM) and test equipment PLS. Result in 25 commercial banks listed on the Indonesia Stock exchange show that the disclosure of intellectual capital is still low, both the internal capital disclosures (56%), external capital disclosures (68%) and human capital disclosures (76%). Overall disclosure intellectual capital is high (6.7%); medium (33.3%) and low (60%). Path coefficient results show that the disclosure of intellectual capital negatively affect the asymmetry of information with a significance level of 5%. The results show that the disclosure of intellectual capital affect the information asymmetry of 16.8%.
Kania Nurcholisah and Hj. Winwin Yadiati, 2017. Intellectual Capital Disclosure and Information Asymmetry in General Banking Listed in Indonesia Stock Exchange. International Business Management, 11: 972-983.