This study is a longitudinal study that tries to understand the growth of IC disclosure in Indonesian banking. This study used a sample of 29 banking companies listed in Indonesia Stock Exchange. IC disclosure was measured by the method of content analysis using 56 items. Furthermore, the data...

The company's focus on value creation has changed from the use of physical assets into intangible assets. The approach used in the assessment and measurement of knowledge assets including the Value Creation of Intellectual Capital. The purpose of this study is to investigate the influence of...