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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