Research Article
The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance
@INPROCEEDINGS{10.4108/eai.13-2-2019.2286487, author={Ihyaul Ulum and Oky Bon Amarullah and Eny Suprapti}, title={The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance}, proceedings={Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia}, publisher={EAI}, proceedings_a={ICBLP}, year={2019}, month={10}, keywords={financial performance intellectual capital disclosure intellectual capital performance}, doi={10.4108/eai.13-2-2019.2286487} }- Ihyaul Ulum
Oky Bon Amarullah
Eny Suprapti
Year: 2019
The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance
ICBLP
EAI
DOI: 10.4108/eai.13-2-2019.2286487
Abstract
The purpose of this study is to post a view point on intellectual capital performance and intellectual capital disclosure based on Indonesian Islamic banking. This paper add financial performance (measured with profitability ratio) as a mediator on the relationship between intellectual capital performance and intellectual capital disclosure. A four way numerical coding system was used to conduct content analysis. Sample was drawn from Indonesian Islamic banking for five years observation, 2011-2015. The results from WarpPLS 3.0 showed that intellectual capital performance (measured with modified value added intellectual coefficient/MVAIC) has a significant effect to the level of intellectual capital disclosure. Contrasting with our hypothesis, financial performance of Indonesian Islamic banking did not mediate the relationship between intellectual capital performance and intellectual capital disclosure.