TY  - JOUR
T1  - Intellectual Capital Disclosure and Information Asymmetry in General
Banking Listed in Indonesia Stock Exchange
AU - Nurcholisah, Kania AU - Yadiati, Hj. Winwin 
JO  - International Business Management
VL  - 11
IS  - 4
SP  - 972
EP  - 983
PY  - 2017
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2017.972.983
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2017.972.983
KW  - Intellectual capital disclosure
KW  -internal capital disclosure
KW  -disclosure of external capital
KW  -human capital disclosure
KW  -information asymmetry
AB  - 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%.
ER  -