Human Capital Disclosure in Indonesian Banking During Covid-19 Pandemic

Wita Ramadhanti

Abstract


This research is testing the effect of Corporates‘ Size, Employee Expenses, and Board of
Commissionaires Gender Diversities on Human Capital Disclosure. This is quantitative and archival
research conduct on Conventional Banking that is listed on the Indonesian Stock Exchange. The data
are taken from annual and financial reports for the year 2020, a year when Indonesia experiencing
large-scale social restrictions to control the spread of the Covid-19 pandemic. The model is passed
classical assumptions tests consist of normality, linearity, multicollinearity, and
heteroscedasticity. The samples were then analyzed using Ordinary Least Square (OLS) Regression.
The OLS regression results give evidence of the higher firms‘ assets, the higher human capital
Disclosure provided by companies. This is consistent with the Stakeholders Theory.
Keywords: Human Capital, Size, Employee, Gender


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