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

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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Publication Details

Journal
Proceeding of The International Conference on Business and Economics
Published
2025-03-13
DOI
https://doi.org/10.56444/icbe-untagsmg.v3i1.2535
Primary Topic
Intellectual Capital and Performance Analysis
Type
article
Field-Weighted Citation Impact
0.00
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article

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

Bandi Bandi, Djuminah Djuminah, Arif Syafi'ur Rochman, Probohudono Agung Nur
Proceeding of The International Conference on Business and Economics
Intellectual Capital and Performance Analysis
article

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

Bandi Bandi, Djuminah Djuminah, Arif Syafi'ur Rochman, Probohudono Agung Nur
article en

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.

Proceeding of The International Conference on Business and EconomicsVol. 3(1)
Sebelas Maret University (ID), Universitas Islam Lamongan (ID)
Openalex Percentile: Top 88%
Intellectual Capital and Performance Analysis
DOIOpen Access PDFOpenAlex
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The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia — Bandi Bandi, Djuminah Djuminah, et al. · Proceeding of The International Conference on Business and Economics (2025) | TGRS Research Map | TGRS