Adnes Monika Manurung and Leny Suzan 2026. The Effect of Independent Commissioners, Gender Diversity, Listing Age, and Audit Committee on Intellectual Capital Disclosure in Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2020–2024. Al-Kharaj: Journal of Islamic Economic and Business. 8, 3 (Oct. 2026). DOI:https://doi.org/10.24256/kharaj.v8i3.12733.