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Comparative Study Of Islamic Banks And Conventional Banks In Indonesia On Intangible Assets Disclosure

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Objectives : This study aims to assess the compliance of local banks in
terms of disclosing intangible assets and evaluate the
progress of disclosing intangible assets in Islamic and
conventional banks in Indonesia over a period of 8 years. By
examining the influence of company factors on the
disclosure of intangible assets.
Methods : The method used in this research is quantitative using a
panel data regression model, the data used is secondary data
from annual reports of banks that have a dual banking system
and liquidity above 500 trillion.
Results/findings : Age, Profitability, and leverage do not have a significant
effect individually on the disclosure of intangible assets, but
these three variables simultaneously influence the disclosure
of intangible assets

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Detail Information

Series Title

Akuntansi Syariah

Call Number

REF 332.109598 YUW c

Publisher

Bogor : IAI Tazkia., 2023

Collation

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Language

English

ISBN/ISSN

NIM.19102041

Classification

332.109598

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Leverage
Compliance
Intangible Assets Disclosure
Profitibility
Bank \r\nAge

Specific Detail Info

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Statement of Responsibility

Nisa Karenia Yuwono

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