@article{MAKHILLIBM201711427188,
    title = {Intellectual Capital Disclosure and Information Asymmetry in General
Banking Listed in Indonesia Stock Exchange},
    journal = {International Business Management},
    volume = {11},
    number = {4},
    pages = {972-983},
    year = {2017},
    issn = {1993-5250},
    doi = {ibm.2017.972.983},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2017.972.983},
    author = {Kania and},
    keywords = {Intellectual capital disclosure,internal capital disclosure,disclosure of external capital,human capital disclosure,information asymmetry},
    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%.}
    }