The Effect of Gender Diversity and Company Age on Intellectual Capital Disclosure with Profitability as a Control Variable (Case Study on Banking Sub-Sector Companies listed on the ASEAN Stock Exchange 2019-2023 Period) - Dalam bentuk buku karya ilmiah

NABILA AYU WANDIRA

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Karya Ilmiah - Skripsi (S1) - Reference

Intellectual capital disclosure refers to sharing information about a company's intellectual assets, including human, structural, and relational capital. It is crucial for transparency and accountability, especially in sectors like banking that rely heavily on intangible assets. Using profitability as a control variable, this study examines the effect of gender diversity and company age on intellectual capital disclosure in ASEAN Stock Exchange-listed banking companies from 2019 to 2023. The age of a company is determined by how long it has been listed, while gender diversity is determined by the percentage of female board members. The research is quantitative in nature, drawing on descriptive statistics and panel data regression to examine five years' worth of data from fifty-two different companies. While the results do not show a correlation between company age and intellectual capital disclosure, gender diversity does. The literature on ASEAN intellectual capital disclosure is enhanced by profitability, which in turn strengthens the relationship between the dependent and independent variables.

Subjek

ACCOUNTING AND FINANCE
 

Katalog

The Effect of Gender Diversity and Company Age on Intellectual Capital Disclosure with Profitability as a Control Variable (Case Study on Banking Sub-Sector Companies listed on the ASEAN Stock Exchange 2019-2023 Period) - Dalam bentuk buku karya ilmiah
 
 
 

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Pengarang

NABILA AYU WANDIRA
Perorangan
Leny Suzan
 

Penerbit

Universitas Telkom, S1 Akuntansi (International Class)
Bandung
2025

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