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