The Indonesian Islamic banking: interrelation between intellectual capital performance, intellectual capital disclosure, and financial performance

The purpose of this study is to post a view point on intellectual capital performance and intellectual capital disclosure based on Indonesian Islamic banking. This paper add financial performance (measured with profitability ratio) as a mediator on the relationship between intellectual capital performance and intellectual capital disclosure. A four way numerical coding system was used to conduct content analysis. Sample was drawn from Indonesian Islamic banking for five years observation, 2011-2015. The results from WarpPLS 3.0 showed that intellectual capital performance (measured with modified value added intellectual coefficient/MVAIC) has a significant effect to the level of intellectual capital disclosure. Contrasting with our hypothesis, financial performance of Indonesian Islamic banking did not mediate the relationship between intellectual capital performance and intellectual capital disclosure.