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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Adnes Monika Manurung
Tellkom University
Economics, Econometrics & Finance

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The Effect of Independent Commissioners, Gender Diversity, Listing Age, and Audit Committee on Intellectual Capital Disclosure in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2020–2024 Adnes Monika Manurung; Leny Suzan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12733

Abstract

This study aims to analyze the effect of independent commissioners, gender diversity, listing age, and audit committee on Intellectual Capital Disclosure (ICD) in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The study uses a quantitative approach with descriptive and verificative research types. The sample was determined using purposive sampling, resulting in 17 banks observed over five years, or 85 observations. The data are secondary data taken from the annual reports of the companies and were analyzed using panel data regression through EViews 12 SV, in which the Fixed Effect Model was selected as the most appropriate model. ICD was measured using a 36-item disclosure framework with a maximum cumulative score of 64. The results show that independent commissioners, gender diversity, listing age, and audit committee simultaneously have a significant effect on ICD, with an Adjusted R-squared of 0.860. Partially, listing age has a significant negative effect on ICD, while independent commissioners, gender diversity, and audit committee have no significant effect. These findings indicate that the extent of intellectual capital disclosure in Indonesian banks is shaped more by how long a bank has been listed in the capital market than by the composition and meeting intensity of its governance bodies.
Co-Authors Leny Suzan