SKRIPSI AKS
Intellectual Capital Dan Corporate Performance (Studi Komparasi Perbankan Terdaftar Bursa Efek Indonesia Dan Thailand Periode 2015 - 2019)
ABSTRACT
Intellectual capital is still a concern, especially in developing countries that
need continuous assessment. Developing countries such as Indonesia and Thailand.
Effective and efficient management of intellectual capital is able to provide its own
uniqueness for the company and can become a competitive advantage for the company.
This management can be illustrated through the corporate performance. Corporate
performance, one of which is financial performance, can be described through three
bases, namely traditional based, accounting based and market value based.
This study aims to determine the difference in the influence of intellectual
capital on corporate performance in banking companies in Indonesia and Thailand.
The study used secondary data sourced from the Indonesian stock exchange database
(www.bei.go.id) and Thailand (www.set.or.th) which were analyzed with the help of
the SPSS version 22 application. The research variables included the independent
variable, namely intellectual capital with a proxy. MVAIC and the dependent variable
is corporate performance with proxy for asset turnover, return on assets and Tobin's
q. Firm size, liquidity, physical capacity and leverage variables are control variables
used in this study.
The study provides empirical results that there are differences in intellectual
capital in banking in Indonesia and Thailand. There are differences in empirical results
on the influence of intellectual capital on the profitability of banking companies in
Indonesia and Thailand. While the same results were obtained on the influence of
intellectual capital on the productivity and market value of banking companies in
Indonesia and Thailand.
Keywords: Intellectual capital, corporate performance, Indonesia, Thailand
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