PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL

Authors

  • Riska Harisnawati
  • Ihyaul Ulum
  • Dhaniel Syam

DOI:

https://doi.org/10.22219/jrak.v7i1.08

Abstract

A b s tr a c t
The annual report as one of disclosure information made by a company. Purpose of this study to
analyze the effect of intellectual capital reporting performance to the intensity of intellectual
capital. Sample of this study are that the Islamic banking registered at Bank Indonesia in
period 2011 to 2015. Samples were selected using purposive sampling method and obtained 24
Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis tool
used is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysis
is feasible or not. Results of this study indicate that intellectual capital performance significant
positive effect on the intensity of intellectual capital reporting.
Keywords: Intellectual Capital Performance, Intellectual Capital

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Published

2017-12-19

Issue

Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

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