EAS Publisher | The Influence of Firm Size, Age, And And Profitability on Intellectual Capital Disclosure of Indonesian Banking Industry

The Influence of Firm Size, Age, And And Profitability on Intellectual Capital Disclosure of Indonesian Banking Industry

DOI : https://doi.org/10.36349/EASJEBM.2020.v03i04.008

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The purpose of this study is to measure the effect of firm size, age and profitability on intellectual capital disclosure both partially and simultaneously in Indonesian Banking Industry. The research is conducted by using the census method to all commercial banks listed at Financial Service Authority (OJK) until December 2016. The data obtained are secondary data deriving from individual annual report of banks since 2012-2016. By employing hypothesis testing using panel regression estimation method, it indicated that firm size and age have a positive effect on intellectual capital disclosure. This study also found that profitability negatively affects intellectual capital disclosure. The major research limitations are its inability to prove all hypothesis that caused by merely three research variables and limited year of data observation of which it is just from the annual report with data period since 2012-2016.

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