Soelistijono BOEDI, - and Nazief NIRWANTO, - and Edy SUBIYANTORO, - and Kiswanto, FE Akuntansi (2019) Intellectual Capital Disclosure: Empirical Evidence of Indonesian Banking Companies. Journal of Applied Economic Sciences, 14 (4). pp. 993-1010. ISSN 2393 – 5162

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Abstract

This study aims to reveal whether intellectual capital performance is able to mediate the effect of profitability, leverage, company size, and age of the company on intellectual capital disclosure. This study used a sample of banking companies in Indonesia. Furthermore, research data was processed by using a path analysis approach through the WarpPLS tool. Based on the data analysis, it was found that the profitability and age of the company directly and indirectly affected the intellectual capital performance and intellectual capital disclosure. This means that the intellectual capital performance can increase the effect of profitability and age of the company on intellectual capital disclosure. On the other hand, leverage and company size were not able to show an effect on intellectual capital performance and intellectual capital disclosure either directly or indirectly, therefore the intellectual capital performance was not able to be a mediating variable between leverage and company size on intellectual capital disclosure. So the results of this study suggest banking companies to optimize intellectual capital information in annual financial statements and other financial statements so that the public as a reader can make it as material in decision making.

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