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

Arif Rochman ; Bandi Bandi ; Probohudono Agung Nur ; Djuminah Djuminah
Proceeding. of The International Conference on Bus... 📅 2025 Vol 3, No 1 🔗 DOI: 10.56444/icbe-untagsmg.v3i1.2535
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.
Keywords
Relational Capital; Timeliness of Financial Reporting
How to Cite

Arif Rochman, et al. (2025). The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia. Proceeding. of The International Conference on Business and Economics, 3(1). https://doi.org/10.56444/icbe-untagsmg.v3i1.2535

Arif Rochman; Bandi Bandi; Probohudono Agung Nur; Djuminah Djuminah, "The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia," Proceeding. of The International Conference on Business and Economics, vol. 3, no. 1, 2025.

Arif Rochman; Bandi Bandi; Probohudono Agung Nur; Djuminah Djuminah. "The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia." Proceeding. of The International Conference on Business and Economics, vol. 3, no. 1, 2025.

Arif Rochman; Bandi Bandi; Probohudono Agung Nur; Djuminah Djuminah. "The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia." Proceeding. of The International Conference on Business and Economics 3, no. 1 (2025).

Arif Rochman, et al. (2025) 'The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia', Proceeding. of The International Conference on Business and Economics, 3(1). doi: 10.56444/icbe-untagsmg.v3i1.2535.

Arif Rochman; Bandi Bandi; Probohudono Agung Nur; Djuminah Djuminah. The Effect of Intellectual Capital on the Timeliness of Submission of Banking Financial Reports in Indonesia. Proceeding. of The International Conference on Business and Economics. 2025;3(1).

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