The Effect of Gender Diversity and Intellectual Capital Disclosure: Empirical Evidence of Indonesian-Listed Firms

The aim of this study is to determine the influence of gender diversity on the board of directors exert on corporate intellectual capital disclosure. This study uses financial companies listed on the Indonesia Stock Exchange in 2015 -2018. Purposeful sampling was used in the sampling process. Supplementary data was obtained from the company's annual report that was got from the Indonesia Stock Exchange. Panel data regression analysis was used as the research method. We find that gender diversity is a complementary corporate governance mechanism that has a significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving to prompt stronger monitoring and oversight behavior. This study contributes to the management accounting literature and upper echelon theory. The findings would be useful to Indonesian practitioners, especially those in management positions in financial companies and financial institutions.