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
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.
Actions (login required)
 |
View Item |
