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All Journal Jurnal Akuntansi Syariah (JAkSya)
Bella Okta Sari
Sekolah Tinggi Ilmu Ekonomi KBP
Economics, Econometrics & Finance

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DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE IN THE BANKING SECTOR: THE ROLE OF PROFITABILITY, LEVERAGE, AND BOARD INDEPENDENCE Muhammad Rivandi; Bella Okta Sari; Dewi Zulvia; Elsa Meirina
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

Intellectual Capital Disclosure refers to the disclosure of information related to a company’s intellectual capital presented in annual reports or financial statements as a form of transparency to stakeholders. Intellectual capital itself represents intangible assets that serve as a source of competitive advantage in the knowledge-based economy. The purpose of this study is to empirically examine the significant effects of profitability, leverage, and independent commissioners on intellectual capital disclosure in banking sub-sector companies during the 2022–2024 period. This research employs a quantitative approach, and the sampling technique used is purposive sampling. The study includes 36 companies observed over a three-year period, resulting in a total of 108 observations. The data were obtained from the Indonesia Stock Exchange (IDX) https://www.idx.co.id/id and the respective companies’ official websites. Data processing was conducted using E-Views version 12, and the analysis method applied was panel data regression. The results of this study indicate that profitability has a positive effect on intellectual capital disclosure, while leverage and independent commissioners have no significant effect on intellectual capital disclosure.
Co-Authors Meirina, Elsa Rivandi, Muhammad Zulvia, Dewi