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

PDF

HTML

XML

1084 Downloads 27 Views

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.

TOP EDITORS

Dr. T. Selvankumar
Chief Editor
EAS Journal of Biotechnology and Genetics

Dr. James Kay, PhD
Chief Editor
EAS Journal of Psychology and Behavioural Sciences

Dr. Rejeesh Menon
Chief Editor
EAS Journal of Medicine and Surgery

Dr. S. Jayachandran
Chief Editor
EAS Journal of Dentistry and Oral Medicine

Dr. Md. Habibur Rahman
Chief Editor
EAS Journal of Pharmacy and Pharmacology

Dr. Benard Chemwei, PhD
Chief Editor
East African Scholars Multidisciplinary Bulletin

NFI Joseph Lon
Chief Editor
EAS Journal of Humanities and Cultural Studies

Prof. Dr. Nazir Ahmad Suhail
Chief Editor
East African Scholar Journal of Engineering and Computer Sciences

Dr. Hamid Osman Hamid
Chief Editor
EAS Journals of Radiology and Imaging Technology

Dr. BOUCENNA Mounir
Chief Editor
EAS Journal of Veterinary Medical Science

OPEN ACCESS JOURNALS

Dr. Afroza Begum

Lecturer, Dept. of Pharmacology and Therapeutics, Shaheed Monsur Ali Medical College & Hospital, Uttara, Dhaka-1230, Bangladesh

BEST AUTHOR

Of The Month

TRACK YOUR ARTICLE

Enter the Manuscript Reference Number (MRN)

Get Details