Research Article
The Effect of Intellectual Capital and Disclosure on the Value and Performance of Islamic Banking in Indonesia
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320859, author={Isnan Hari Mardika and Ermalina Ermalina and Junarti Junarti}, title={The Effect of Intellectual Capital and Disclosure on the Value and Performance of Islamic Banking in Indonesia}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={intellectual capital; intellectual capital disclosures; company value; company performance}, doi={10.4108/eai.10-8-2022.2320859} }- Isnan Hari Mardika
Ermalina Ermalina
Junarti Junarti
Year: 2022
The Effect of Intellectual Capital and Disclosure on the Value and Performance of Islamic Banking in Indonesia
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320859
Abstract
This study aims to analyze the effect of intellectual capital and intellectual capital disclosures on corporate value and performance of the Sharia Banks In Indonesia. The sample used in this study is a company that reported annual reports and ICMD listed on the Indonesia Stock Exchange. The statistical method used is Partial Least Square, with a hypothesis testing the value of the t statistic. The result shows that intellectual capital and disclosures positively and significantly impact value and the Company's performance. However, the disclosure of intellectual capital has no significant effect on the Company's performance.
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