Jurnal Reviu Akuntansi dan Keuangan
Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan

ISLAMIC BANK AND SHARIA BUSINESS UNIT IN INDONESIA: A COMPARISON ON INTELLECTUAL CAPITAL DISCLOSURE PRATICES

Ulum, Ihyaul (Unknown)
Amdini, Ismi’ Nor (Unknown)
Setyawan, Setu (Unknown)
Mohamed, Nafsiah (Unknown)

Article Info

Publish Date
29 May 2018

Abstract

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and relational capital.  The components used in this study is the ICD-In framework written by Ulum (2015) which consists of 36 items of intellectual capital. This study uses purposive sampling to determine the sample of Islamic bank and Sharia business units registered in Bank Indonesia in 2015, with a sample of 34 banks. The results indicate that there was a difference practices on intellectual capital disclosures of Islamic banks and Sharia business unit. Islamic banks disclosed on IC higher than Sharia business unit.

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Journal Info
Jurnal Reviu Akuntansi dan Keuangan
Website

Abbrev

jrak

Publisher

Universitas Muhammadiyah Malang

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...