Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah

Abstract

This study aims to analyze the factors that affect the disclosure of intellectual capital, namely board diversity and firm size. The samples used were secondary data from Annual Report of Islamic Banks that registered in the BI during the observation period 2011-2015. Sampels were taken with a purposive sampling method, and who meet the criteria for sample selection. Content analysis was employed in this study to determine the Intelectual Capital Disclosure (ICD). The study used panel data analysis to investigate the influence of board diversity and firm size on ICD. Content analysis show that the ICD indeks of Islamic banks has increased over period of study. Panel data analysis indicate that board diversity and firm size simultaneously affect the ICD indeks. Partially, firm size has positive significant effect to ICD. Board diversity namely women directors show negative significant effect to ICD. However, board diversity namely independent directors is not influence to ICD