文章基本信息

标题：PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL
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作者：Riska Harisnawati ; Ihyaul Ulum ; Dhaniel Syam 等
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2017
卷号：7
期号：1
DOI：10.22219/jrak.vol7.no1.%p
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：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.
其他摘要：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