Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia

Research Article

The Effect of Intellectual Capital and Disclosure on the Value and Performance of Islamic Banking in Indonesia

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  • @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
Isnan Hari Mardika1,*, Ermalina Ermalina1, Junarti Junarti2
  • 1: Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • 2: International Islamic University Malaysia
*Contact email: isnandicka@gmail.com

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.