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

Year: 2025

Type: conference-paper

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.

Source: Proceeding of The International Conference on Business and Economics

DOI: 10.56444/icbe-untagsmg.v3i1.2535

Authors: Arif Rochman, Bandi Bandi, Probohudono Agung Nur, Djuminah Djuminah

Institutions: Universitas Islam Lamongan, Sebelas Maret University

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4409836768

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