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MODAL INTELEKTUAL DAN KINERJA PERUSAHAAN: STRATEGI MENGHADAPI ASEAN ECONOMIC COMMUNITY

Rustiarini, Ni Wayan and Salasa Gama, Agus Wahyudi (2012) MODAL INTELEKTUAL DAN KINERJA PERUSAHAAN: STRATEGI MENGHADAPI ASEAN ECONOMIC COMMUNITY. SEMINAR NASIONAL DAN CALL FOR PAPERS . ISSN 978-979-3649-65-8

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Abstract

Asean Economic Community is a challenge for the financial performance of companies in Indonesia. Therefore, each company must to develop intellectual capital to face global competition. This study aims to investigate the influence of intellectual capital in the company’s financial performance as measured by return on assets, the ratio of operating expenses to operating income, and earnings growth in banking companies listing on the Indonesia Stock Exchange in 2009 and 2010. Regression analysis is used to analyze the data. The results showed that intellectual capital influence on return on assets and the ratio of operating expenses to operating income, but intellectual capital can not be used to predict the growth of corporate profits. This suggests that intellectual capital is the company’s competitive advantage that is expected to improve financial performance.

Item Type: Article
Uncontrolled Keywords: intellectual capital, earnings growth
Subjects: H Social Sciences > HG Finance
Faculty / Institution: ?? Proceedings ??
Depositing User: User Proceeding
Date Deposited: 03 Jul 2012 05:49
Last Modified: 05 Jul 2012 04:15
URI: http://eprints.unisbank.ac.id/id/eprint/173

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