Proceedings of The International Conference on Business and Economics
Vol 3 No 1 (2025): Proceeding of The International Conference on Business and Economics

The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia

Arif Rochman (Unknown)
Bandi Bandi (Unknown)
Probohudono Agung Nur (Unknown)
Djuminah Djuminah (Unknown)

Article Info

Publish Date
13 Mar 2025

Abstract

This study aims to examine the influence of intellectual capital consisting of (human capital, structural capital and relational capital) on the timeliness of financial reporting of banks in Indonesia. The sample in this study was 42 banks listed on the Indonesia Stock Exchange. The data analysis method in this study used the STATA application. The results of this study indicate that human capital (HCE) has a positive effect on the timeliness of financial reporting, while structural capital (SCE) and relational capital (RCE) do not affect the timeliness of financial reporting.

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Journal Info
Proceedings of The International Conference on Business and Economics
Website

Abbrev

icbe-untagsmg

Publisher

Universitas 17 Agustus 1945 Semarang

Subject

Decision Sciences, Operations Research & Management

Description

Management research (such as Marketing Management, Financial Management, HR Management, Operations/Production Management, Business Management, etc.) and/or Entrepreneurship as knowledge development Tourism research (hospitality, hotels and restaurants, tourist destinations, tourism development, tour ...