This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...

This study aims to identify acceptable RIC indicators for Indonesian conditions. The article discusses RIC indicators developed from NICs modified from Bontis's and tailored to the requirements of Indonesia. The research was carried by utilizing data from IC disclosures in 38 Indonesian areas....

This study investigated whether income diversification moderates the relationship between Intellectual Capital and bank performance in Vietnamese commercial banks period 2007-2020 using the system generalised method of moments (GMM)." The results indicate that the value added intellectual...

The purpose of this research is to analyze the relationship between intellectual capital and organizational performance with the mediating rol of intrinsic motivation in higher education institutions. We conducted an empirical study with a sample of 815 employees from public and private...

This study aims to determine the effect of green intellectual capital disclosure on the company's financial performance, which is then moderated by family ownership. The concept of green intellectual capital disclosure consists of three dimensions: green human capital, green structural capital,...

State-Owned Enterprises (SOEs) are companies whose majority shares are owned by the government. The prime focus of this paper, determine the impact of intellectual capital in State-Owned Enterprises (SOEs) on firm performance using the value chain as a mediating variable. This research...