The Influence of Firm’s Characteristics on the Level of Intellectual Capital Disclosure of Indonesian Islamic Banking
- 10.2991/aebmr.k.200415.002How to use a DOI?
- firm’s characteristics, intellectual capital, intellectual capital disclosure, Islamic banking
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.
- © 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/).
Cite this article
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 -