Intellectual capital performance and intellectual capital disclosure in Indonesian banking industries  

Oleh:

Uzliawati, Lia ; , Yeni Januarsi ; priska, Romiana

Jenis: Article from Proceeding
Dalam koleksi: SIBR-Thammasat 2014 Conference on Interdisciplinary Business & Economics Research June 5th- 7th, 2014 di Emerald Hotel Bangkok, page 1-14.
Topik: Staff Costs Ratio; Profitability; Bank Risk; Performance Intellectual Capital; and Intellectual Capital Disclosures
Fulltext: b14-084.pdf (115.22KB)

Isi artikel

The aims of this research to examine the effects of investment in information technology systems (IT), bank efficiency, barriers to entry, the ratio of staff costs, profitability and bank risk on the performance of intellectual capital as the first model of intellectual capital and performance on the disclosure of intellectual capital in the two models.The population of this research is banking companies in 2007-2011. The number of samples of this research are 17 of banking companies, which are selected using purposive sampling method. This research uses data colected from the Indonesian Stock Exchange (IDX) in 2007 - 2011 and also from each company`s website.By using multiple regression analysis as the research method and the result of this research revealed that the model of one there are two variables that have no effect, the efficiency of banks and bank risk on the performance of intellectual capital and there is a significant positive influence on the performance of intellectual capital on the disclosure of intellectual capital in the model two.

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