The Proceedings of the 4th International Conference of Social Science and Education, ICSSED 2020, August 4-5 2020, Yogyakarta, Indonesia

Research Article

Intellectual Capital Disclosure and Post-Pandemic Market Performance in the Manufacturing Industry

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  • @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
Temy Setiawan1,*, Rustono Farady Marta1, Andreas Heryjanto1, Danang Trijayanto2, Abhirama Swastyayana Dian Perdana3
  • 1: Universitas Bunda Mulia, Jln. Lodan Raya No. 2, North Jakarta, 14430, Jakarta, Indonesia
  • 2: Universitas 17 Agustus 1945, Jl. Sunter Permai Raya, North Jakarta, 14350, Jakarta, Indonesia
  • 3: President University, Jln. K.H. Dewantara, Kota Jababeka, Bekasi, 17550, West Java, Indonesia
*Contact email: tsetiawan@bundamulia.ac.id

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.