The Influence of Firm’s Characteristics on the Level of Intellectual Capital Disclosure of Indonesian Islamic Banking

DOI

10.2991/aebmr.k.200415.002How to use a DOI?

Keywords

firm’s characteristics, intellectual capital, intellectual capital disclosure, Islamic banking

Abstract

The purpose of this research is to analyze the effect of firm size, profitability, leverage, firm age, ownership of the company, and the type of Islamic banking for the intellectual capital disclosure. This research used 34 annual reports of Islamic Bank (IB) and Sharia Business Unit (SBU) registered to the Financial Services Authority in 2015. Samples were selected by purposive sampling method. This research used multiple linier regression analysis. The result showed that the type of Islamic banking affects the intellectual capital disclosure. IB has its own annual report so that the information disclosed is more than the SBU that the report contained in the annual report of a conventional bank.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Ihyaul Ulum
AU  - Ahmad Waluya Jati
AU  - Mia Indri Audina
AU  - Adi Prasetyo
PY  - 2020
DA  - 2020/04/17
TI  - The Influence of Firm’s Characteristics on the Level of Intellectual Capital Disclosure of Indonesian Islamic Banking
BT  - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
PB  - Atlantis Press
SP  - 6
EP  - 10
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200415.002
DO  - 10.2991/aebmr.k.200415.002
ID  - Ulum2020
ER  -