rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Intellectual capital disclosure in annual reports of Islamic banks
    sub title: a comparative study of Malaysia and Indonesia
  name:
    name part: Suarni, Agusdiwana
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Kuala Lumpur
    publisher: Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia
    date issued: 2015
  language:
    language term: eng
  physical description:
    extent: xiv, 156 leaves : ill. ; 30cm.
  abstract: This study focuses on four specific objectives. Firstly, the study examines the extent and quality of the Intellectual Capital Disclosure (ICD) in the annual reports of Malaysian and Indonesian Islamic banks from 2009 until 2013. Secondly, it aims to examine the categories of ICD (extent and quality) in both Malaysian and Indonesian Islamic banks over time. Thirdly, this study also focuses on the comparison of the ICD of Malaysian and Indonesian Islamic banks during the study period of five years. Fourthly, the study determines the factors that influence the ICD in the annual reports of Malaysian and Indonesian Islamic banks. The study adopted the quantitative research method. The extent of disclosure was measured by applying a checklist of 33 items. Differences in the extent of disclosure between the two countries were assessed by using independent sample t-test. Multiple regression analysis was performed to determine the factors that influence disclosure of IC. The data are from the annual reports on the websites of Islamic banks in Indonesia and Malaysia over five years from 2009 to 2013. The total sample of this study is 122 annual reports from these two countries. The results showed that the trend of ICD in the annual reports of Malaysian and Indonesian Islamic banks increased over the five years. In addition, the empirical results indicated that, for both countries the highest disclosure was for external capital, while the lowest was for human capital. Furthermore, Indonesian Islamic banks have a higher ICD compared to Malaysian Islamic banks. In addition, based on the multivariate regression results of determinants, the number of members with experience on other Shari'ah Committees (SC) has a significant positive effect on the extent of ICD (i.e. overall) in the annual reports of Malaysian Islamic banks, while the numbers of SC has a significant negative association with the quality of ICD in Indonesian Islamic banks. In addition, board size, leverage and ROE…
  note: by Agusdiwana Suarni
  note: Thesis (MSACC)--International Islamic University Malaysia, 2015.
  note: Includes bibliographical references (leaves 110-117)
  subject:
    geographic code: a-my---
  classification: HD53
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3257
  record info:
    record content source: UIAM
    record creation date: 160114
    language of cataloging:
      language term: eng