Research Article
Intellectual Capital Disclosure and Post-Pandemic Market Performance in the Manufacturing Industry
@INPROCEEDINGS{10.4108/eai.4-8-2020.2302466, author={Temy Setiawan and Rustono Farady Marta and Andreas Heryjanto and Danang Trijayanto and Abhirama Swastyayana Dian Perdana}, title={Intellectual Capital Disclosure and Post-Pandemic Market Performance in the Manufacturing Industry}, proceedings={The Proceedings of the 4th International Conference of Social Science and Education, ICSSED 2020, August 4-5 2020, Yogyakarta, Indonesia}, publisher={EAI}, proceedings_a={ICSSED}, year={2020}, month={11}, keywords={content analysis intellectual capital disclosure market performance covid-19 pandemic profitability}, doi={10.4108/eai.4-8-2020.2302466} }- Temy Setiawan
Rustono Farady Marta
Andreas Heryjanto
Danang Trijayanto
Abhirama Swastyayana Dian Perdana
Year: 2020
Intellectual Capital Disclosure and Post-Pandemic Market Performance in the Manufacturing Industry
ICSSED
EAI
DOI: 10.4108/eai.4-8-2020.2302466
Abstract
Currently, the condition of Indonesia's manufacturing industry is experiencing major problems, not only the existence of an international trade war, but also the outbreak of COVID-19 causing a volatile stock market. This study aims to examine the effect of Intellectual Capital Disclosure (ICD) on market performance directly or with profitability as a mediator. ICD shows the role of industrial innovation and infrastructure in achieving the ninth goal of the Sustainability Development Goals (SDGs). The study‘s population was all manufacturing companies in Indonesia with a total sample of 64 companies for 5 years of research (2015-2019). Secondary data were obtained from annual reports taken from the official website of the Indonesia Stock Exchange. Data collection technique was content analysis for ICD indicators. The method of analysis was using Smart PLS. The results showed that ICD has an influence on market performance and profitability was proven to mediate.
