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Articole
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INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE, MEASURED BY CAMELS PERSPECTIVE propus de Orlin Moria Adyaningrum |
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This study empirically examines the impact of intellectual capital on banks financial performance in 57 public listed banks from Indonesia, Malaysia, and Thailand over the period of 2019 to 2020. Intellectual capital is measured by Pulic’s Value Added Intellectual Coefficient (VAICTM), while banking performance is measured according to CAMELS analysis method. Results indicate that there is a significant positive impact of VAICTM on management quality (NPM) and earnings (ROA) in Indonesian, Malaysian, and Thai Banks, and negative correlations of VAICTM on asset management (NPL) of Indonesian, Malaysian, and Thai Banks. While VAICTM considered to have an insignificant impact on the capital adequacy (CAR), liquidity (LDR), and sensitivity to market risk (IER) of the in Indonesian, Malaysian, and Thai Banks in 2019-2020
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Download: INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE, MEASURED BY CAMELS PERSPECTIVE
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