Intellectual Capital's Role in Enhancing Profitability During the Pandemic: A Comparative Study of Indonesia and Thailand
Abstract
COVID-19 had a dual effect on Indonesian and Thai company sub-sectors, dampening profitability while accelerating digital transformation bolstered by intellectual capital (IC) metrics such as VACA, VAHU, STVA, and VAIC. This quantitative study employed purposive sampling across food and beverage, agriculture, electronics, chemical, and automotive sub-sectors, encompassing 55 IDX-listed and 63 SET-listed companies from 2020 to 2022, yielding 354 observations. Data underwent descriptive statistics, classical assumption tests, and multiple linear regression analysis. Results showed significant positive impacts of VACA, VAHU, STVA, and VAIC on profitability in both countries. However, Thailand's firms prioritized structural capital, contrasting with Indonesian firms emphasizing human and intellectual capital. Future research could extend to other developed Asian nations, diverse industries, and explore the MVAIC model to uncover IC's broader profitability impacts.
Keywords: human capital, structural capital, earning before interest and tax, global crisis
Downloads
Download data is not yet available.
References
Agustina, D. (2022). Dampak Covid 19 Terhadap Kinerja Keuangan Perusahaan Sub Sektor Otomotif Dan Elektronika Yang Terdaftar Di Bursa Efek Indonesia. E-Jurnal Akuntansi TSM, 2(2), 1099–1114. Retrieved from https://jurnaltsm.id/index.php/EJATSM/article/view/1639
Ahmad, A. A. (2024). Corporate Governance and Its Determinants: A Study on Shangri-La Hotel (Malaysia) Berhad. SSRN, 2024, 1–33. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4694743
Aini, N., & Kristianti, I. N. (2020). Pengaruh Intellectual Capital, LDR, DAR dan TATO Terhadap Profitabilitas Pada Perusahaan Perbankan. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 2(5), 699–712. https://doi.org/https://doi.org/10.32639/jimmba.v2i5.636
Andika, S., & Astini, D. (2022). Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah. JAS: Jurnal Akuntansi Syariah, 6(2), 228–244. https://doi.org/https://doi.org/10.46367/jas.v6i2.849
Antari, N. L. Y., Laksamana, K. A. R. I., & Supraptha, I. N. G. (2023). Pengaruh Peran Human Capital Efficiency,Capital Employed Efficiency,Structural Capital Efficiency Terhadap Kinerja Keuangan pada Pt Bali Towerindo Sentra TBK. Jurnal Pendidikan Tambusai, 7(3), 22736–22748. https://doi.org/https://doi.org/10.31004/jptam.v7i3.10201
APEC. (2020). Collaboration in Chemical Industry Essential to COVID-19 Response and Recovery. Retrieved from https://www.apec.org/press/news-releases/2020/1210_cd
Aplasi, T. S. B., Prihatni, R., & Nasution, H. (2023). Pengaruh Pengungkapan Corporate Social Resposibility dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Moderasi. Jurnal Akuntansi, Perpajakan Dan Auditing , 4(2), 401–421. https://doi.org/https://doi.org/10.21009/japa.0402.06
Apollo, A. (2022). Konstruksi Teori Akuntansi (Studi Pada Masyarakat Sunda Wiwitan Provinsi Jawa Barat). Jurnal Ilmu Manajemen Terapan, 3(3), 219–246. https://doi.org/10.31933/jimt.v3i3.828
Asadullah, M. N., & Bhula-or, R. (2020). Why COVID-19 Will Worsen Inequality in Thailand. The Diplomat. Retrieved from https://thediplomat.com/2020/04/why-covid-19-will-worsen-inequality-in-thailand/
Astari, R. K., & Darsono, D. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan. Diponegoro Journal of Accounting, 9(2), 1–10. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/27588
BOI. (2023). Thailand 4.0 –a new value-based economy. Retrieved from https://www.boi.go.th/upload/content/Thailand,%20Taking%20off%20to%20new%20heights%20@%20belgium_5ab4e8042850e.pdf
Cooban, anna. (2024). Clouds over global economy ‘beginning to part’ but Red Sea crisis could spell trouble, says IMF. CNN Business. Retrieved from https://edition.cnn.com/2024/01/30/economy/imf-global-economy-growth-red-sea/index.html
Efrata, T. C., Radianto, W. E. D., & Marlina, M. A. E. (2019). Identification of Innovation Process on New Product Development in Small and Medium Enter-prises. JAM: Jurnal Aplikasi Manajemen, 17(4), 662–667. https://doi.org/http://dx.doi.org/10.21776/ub.jam.2019.017.04.10
Farihah, S. M., & Setiawan, S. (2020). Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan. Jurnal Samudra Ekonomi Dan Bisnis, 11(2), 151–165. https://doi.org/https://doi.org/10.33059/jseb.v11i2.1996
Ferdiana, N., & Sugiyarto, T. (2022). State-Owned Entreprises (SOEs): The Role in Economic Development and The Determinant of Its Performance. Jurnal Ekonomi Dan Kebijakan Pembangunan, 11(2), 91–107. https://doi.org/https://doi.org/10.29244/jekp.11.2.2022.91-107
Gani, A. S. M., Machmud, R., & Selvi, S. (2020). The Influence of Intellectual Capital on the Profitability of Banking Companies. Jambura Science of Management, 2(1), 1–7. https://doi.org/https://doi.org/10.37479/jsm.v2i1.4433
Gill, I., & Kose, M. A. (2024). 5 major risks confronting the global economy in 2024. Brookings. Retrieved from https://www.brookings.edu/articles/5-risks-global-economy-2024/
Global Monitor. (2023). Thailand Petrochemicals Market Report With COVID-19 Analysis (2020-2025). Retrieved from https://www.globalmonitor.us/product/thailand-petrochemicals-market-report
Gourinchas, P.-O. (2024). Global Economy Approaches Soft Landing, but Risks Remain. IMF. Retrieved from https://www.imf.org/en/Blogs/Articles/2024/01/30/global-economy-approaches-soft-landing-but-risks-remain
Gupta, K., Goel, S., & Bhatia, P. (2020). Intellectual Capital and Profitability: Evidence from Indian Pharmaceutical Sector. Intellectual Capital and Profitability: Evidence from Indian Pharmaceutical Sector, 24(2), 53–66. https://doi.org/https://doi.org/10.1177/0972262920914108
Hair, J. F., Babin, B. J., Black, W. C., & Anderson, R. E. (2019). Multivariate Data Analysis. Cengage. Retrieved from https://books.google.co.id/books/about/Multivariate_Data_Analysis.html?id=0R9ZswEACAAJ&redir_esc=y
Hallauw, K. D. A., & Widyawati, D. (2021). Pengaruh Intellectual Capital, Return on Assets dan Current Ratio Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 10(2), 1–19. Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3821
Harahap, S. H., & Nurjannah, N. (2020). Pengaruh Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Plastik Dan Kemasan Yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Bisnis, 20(2), 234–246. https://doi.org/https://doi.org/10.30596/jrab.v20i2.5855
Hatane, S. E., & Kurniawan, I. F. (2022). Intellectual Capital Disclosures Analysis of Indonesia and Thailand Tourism and Hospitality Industry: Comparison of Ownership Structure. International Journal of Social Science and Business, 6(1), 110–119. https://doi.org/https://doi.org/10.23887/ijssb.v6i1.40970
Ilyas, M., & Hertati, L. (2022). Pengaruh Profitabilitas, Leverage, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan Era Pandemi COVID-19. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 11(2), 190–205. https://doi.org/https://doi.org/10.34010/jika.v11i2.6744
IMF. (2024). Real GDP Growth. Retrieved March 2, 2024, from International Monetary Fund website: https://www.imf.org/external/datamapper/NGDP_RPCH@WEO/SEQ
Indriyani, W. W., & Mudjijah, S. (2022). Pengaruh debt to equity ratio, total asset turnover dan intellectual capital terhadap profitabilitas. AKUNTABEL: Jurnal Akuntansi Dan Keuangan, 19(2), 317–324. https://doi.org/https://doi.org/10.29264/jakt.v19i2.11084
Jayasena, D. M., & Karunarathne, T. (2023). Impact of bank-specific and macroeconomic factors on The profitability of Commercial Banks in Sri Lanka. Sri Lankan Journal of Banking and Finance, 6(2), 39–53. https://doi.org/http://doi.org/10.4038/sljbf.v6i2.46
Jolliffe, I. T. (2002). Principal Component Analysis, Second Edition (2nd ed.). Springer. Retrieved from http://cda.psych.uiuc.edu/statistical_learning_course/Jolliffe%20I.%20Principal%20Component%20Analysis%20(2ed.,%20Springer,%202002)(518s)_MVsa_.pdf
Juasrikul, S., & Vadenberg, P. (2022). Thailand’s Evolving Ecosystem Support For Technology Startups. Retrieved from https://www.adb.org/sites/default/files/publication/817496/thailand-ecosystem-support-technology-startups.pdf
Kelen, L. H. S., Liau, S. M., & Ole, F. X. H. D. (2022). Profitabilitas Sektor Manufaktur di Bursa Efek Indonesia Selama Masa Pandemi COVID-19. Jurnal Proaksi, 9(3), 253–263.
KKBP. (2021a). Menko Airlangga : Penguatan Sektor Pertanian Untuk Ketahanan Pangan dan Peningkatan Kesejahteraan Petani. Kementrian Koordinator Bidang Perkonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/3192/menko-airlangga-penguatan-sektor-pertanian-untuk-ketahanan-pangan-dan-peningkatan-kesejahteraan-petani
KKBP. (2021b). Peningkatan Inovasi dan Daya Saing Industri untuk Mengakselerasi Making Indonesia 4.0. Kementerian Koordinator Bidang Perekonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/3508/peningkatan-inovasi-dan-daya-saing-industri-untuk-mengakselerasi-making-indonesia-40
KKBP. (2022a). Kebijakan Insentif PPnBM-DTP Kendaraan Bermotor untuk Peningkatan Pertumbuhan Industri Otomotif Nasional. Kementrian Koordinator Bidang Perekonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/3973/kebijakan-insentif-ppnbm-dtp-kendaraan-bermotor-untuk-peningkatan-pertumbuhan-industri-otomotif-nasional
KKBP. (2022b). Meski Masih Hadapi Tantangan Pandemi, Realisasi Investasi pada Industri Makanan Minuman Terus Berlanjut. Kementerian Koordinator Bidang Perekonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/4515/meski-masih-hadapi-tantangan-pandemi-realisasi-investasi-pada-industri-makanan-minuman-terus-berlanjut
Kumajas, L. I., Wuryaningrat, N. F., & Lembong, H. S. (2021). Profitability in The Automotive and Component Industry. Asia Pacific Journal of Management and Education (APJME), 4(3), 115–129. https://doi.org/https://doi.org/10.32535/apjme.v4i3.1273
Kurniawan, A. (2019). Pengolahan Riset Ekonomi Jadi Mudah Dengan IBM SPSS. akad Media Publishing. Retrieved from https://www.google.co.id/books/edition/Pengolahan_Riset_Ekonomi_Jadi_Mudah_Deng/TdzYDwAAQBAJ?hl=en&gbpv=0
LaBerge, L., O’Toole, C., Schneider, J., & Smaje, K. (2020). How COVID-19 has pushed companies over the technology tipping point—and transformed business forever. McKinsey. Retrieved from https://www.mckinsey.com/capabilities/strategy-and-corporate-finance/our-insights/how-covid-19-has-pushed-companies-over-the-technology-tipping-point-and-transformed-business-forever
Le, T. D. Q., & Nguyen, D. T. (2020). Intellectual capital and bank profitability: New evidence from Vietnam. Cogent Business & Management, 7(1). https://doi.org/https://doi.org/10.1080/23311975.2020.1859666
Lubis, W. Y. B., & Dewi, L. G. K. (2020). he Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure. American Journal of Humanities and Social Science Research (AJHSSR), 4(1), 279–285. Retrieved from https://www.ajhssr.com/wp-content/uploads/2020/01/ZM2041279285.pdf
Manghawa, T., & Siriwong, P. (2023). Impact and Adjustment of Food and Beverage Restaurant Business Operation At COVID-19 Crisis Situation (Silpakorn University). Silpakorn University. Retrieved from http://ithesis-ir.su.ac.th/dspace/handle/123456789/4541
Marlina, M. A. E., & Basuki, B. (2023). Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill? Jurnal Ilmiah Akuntansi Dan Bisnis, 18(1), 179–196. https://doi.org/https://doi.org/10.24843/jiab.2023.v18.i01.p12
Muhlisin, I. A., & Daryanto, W. M. (2021). The Effect of financial Performance on Companies Health of Oil and gas companies in Southeast Asia Before and During The COVID-19 Pandemic. International Journal of Business, Economics and Law, 25(1), 155–166. Retrieved from https://ijbel.com/wp-content/uploads/2022/01/IJBEL25.ISU-1_154.pdf
Nabila, F. (2023). Pengaruh Intellectual Capital, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan. Mufakat: Jurnal Ekonomi, Manajemen Dan Akuntansi , 2(4), 28–35. https://doi.org/https://doi.org/10.572349/mufakat.v2i4.792
Napitupulu, E. L. (2022). Permintaan Talenta Digital di Dunia Kerja Tinggi. Kompas. Retrieved from https://www.kompas.id/baca/dikbud/2022/04/04/permintaan-talenta-digital-di-dunia-kerja-tinggi
Oikawa, K., Todo, Y., Ambashi, M., Kimura, F., & Urata, S. (2021). The Impact of COVID-19 on Business Activities and Supply Chains in the ASEAN Member States and India. Economic Research Institute for ASEAN and East Asia, 2021(384), 1–97. Retrieved from https://www.eria.org/publications/the-impact-of-covid-19-on-business-activities-and-supply-chains-in-the-asean-member-states-and-india/
Papíková, L., & Papik, M. (2022). Intellectual capital and its impacts on SMEs profitability during COVID-19 pandemic. Journal of Eastern European and Central Asian Research (JEECAR), 9(3), 521–531. https://doi.org/https://doi.org/10.15549/jeecar.v9i3.894
Prabowo, S. (2023). Praktik Uji Autokorelasi menggunakan Stata. Retrieved from https://klc2.kemenkeu.go.id/kms/knowledge/praktik-uji-autokorelasi-menggunakan-stata-bf97a9a6/detail/
Prasetyo, A. C. P., & Hardiyanti, W. (2023). Dampak COVID-19 terhadap Struktur Modal, Leverage, Profitabilitas dan Nilai Perusahaan pada Perusahaan Manufaktur Industri Dasar dan Kimia pada BEI. Jurnal Akuntansi Dan Pajak, 23(2), 1–8. https://doi.org/http://dx.doi.org/10.29040/jap.v23i2.7528
Pulic, A. (2000). VAICTM – an accounting tool for IC management. International Journal of Technology Management, 20(5–8), 702–714. https://doi.org/10.1504/IJTM.2000.002891
Puspita, G., & Wahyudi, T. (2021). Modal Intelektual (Intellectual Capital) dan Nilai Perusahaan Pada Industri Manufaktur. Owner : Riset Dan Jurnal Akuntansi, 5(2), 295–306. https://doi.org/https://doi.org/10.33395/owner.v5i2.471
Putri, Y. D. D., & Gunawan, B. (2019). Pengaruh Intellectual Capital, Efisiensi Operasional, dan Islamicity Performance Index, Terhadap Profitabilitas Bank Syariah di Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 38–49. https://doi.org/https://doi.org/10.18196/rab.030135
PWC. (2023). Permintaan Akan Pekerja Profesional Bidang Teknologi Semakin Meningkat. PWC. Retrieved from https://www.pwc.com/id/en/media-centre/pwc-in-news/2023/indonesian/permintaan-akan-pekerja-profesional-bidang-teknologi-semakin-meningkat.html
Qurrotulaini, N., & Anwar, S. (2021). Pengaruh Intellectual Capital, Tax Avoidance dan Leverage Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. Jimmba: Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi, 3(5), 866–887. https://doi.org/https://doi.org/10.32639/jimmba.v3i5.925
Rahayu, D. Y., Kurniati, T., & Wahyuni, S. (2020). Analisa Pengaruh Intellectual Capital, Islamicity Performance Index Dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 18(2), 85–98. https://doi.org/https://doi.org/10.30595/kompartemen.v18i2.7688
Rahayu, R., & Sedayu, A. (2023). Kementerian Ketenagakerjaan: Permintaan Pekerja di Bidang Digital akan Meningkat. Bisnis Tempo. Retrieved from https://bisnis.tempo.co/read/1745381/kementerian-ketenagakerjaan-permintaan-pekerja-di-bidang-digital-akan-meningkat
Rahmadani, R. (2022). Analisis Perbandingan Profitabilitas Perusahaan Jasa Sebelum dan Selama Pandemi COVID-19. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 617–624. https://doi.org/https://doi.org/10.37641/jiakes.v10i3.1597
Rizkinaswara, L. (2021). Menkominfo Sebut Pandemi Mempercepat Transformasi Digital. Kominfo. Retrieved from https://aptika.kominfo.go.id/2021/12/menkominfo-sebut-pandemi-mempercepat-transformasi-digital/
Rizky, M. (2023). Sawit Penyelamat Ekonomi RI saat Covid, Ini Buktinya. CNBC Indonesia. Retrieved from https://www.cnbcindonesia.com/news/20230814103408-4-462672/sawit-penyelamat-ekonomi-ri-saat-covid-ini-buktinya
Sakdiah, H., & Handayani, A. (2022). Dampak Covid-19 terhadap Kinerja Keuangan dan Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI. Borneo Student Research, 3(3), 3019–3026. Retrieved from https://journals.umkt.ac.id/index.php/bsr/article/view/2331
Salsabila, L., & Rejeki, D. (2021). Pengaruh Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA)Terhadap Profitabilitas. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 8(3), 364–374. https://doi.org/http://dx.doi.org/10.35137/jabk.v8i3.596
Sandi, F. (2020). Tanda Ekonomi Menggeliat, Makanan & Minuman Mulai Menanjak. CNBC Indonesia. Retrieved from https://www.cnbcindonesia.com/news/20201104115706-4-199201/tanda-ekonomi-menggeliat-makanan-minuman-mulai-menanjak
SCB. (2020). Thailand after Covid-19 Prepare to get through the economist’s perspective. Part 1: The impact of the economy and the Thai labor market. SCB. Retrieved from https://www.scb.co.th/en/personal-banking/stories/business-maker/thailand-after-covid-ep1.html
SEADS. (2023). Southeast Asia’s Digital Economy to Hit $200B in 2022. Southeast Asia Development Solutions. Retrieved from https://seads.adb.org/solutions/southeast-asias-digital-economy-hit-200b-2022
Septiani, E., Holiawati, & Ruhiyat, E. (2019). Environmental Performance, Intellectual Capital, Praktik Penghindaran Pajak dan Nilai Perusahaan. Jurnal Bisnis Dan Akuntansi, 21(1), 61–70. Retrieved from https://jurnaltsm.id/index.php/JBA/article/view/426/401
Serpeninova, Y., Lehenchuk, S., Mateášová, M., Ostapchuk, T., & Polischuk, I. (2022). Impact of intellectual capital on profitability: Evidence from software development companies in the Slovak Republic. Problems and Perspectives in Management, 20(2), 411–425. https://doi.org/https://doi.org/10.21511/ppm.20(2).2022.34
Sietas, S. G., Widianingsih, L. P., & Ismawati, A. F. (2022). Intellectual Capital, Firm Performance, and President Director Level of Education and Specialization. Jurnal Akuntansi Kontemporer, 14(1), 43–55. https://doi.org/https://doi.org/10.33508/jako.v14i1.3032
Skhvediani, A., Koklina, A., Kudryavtseva, T., & Maksimenko, D. (2023). The Impact of Intellectual Capital on the Firm Performance of Russian Manufacturing Companies. Risks, 11(4), 1–25. https://doi.org/https://doi.org/10.3390/risks11040076
Sunto, J. F., & Petronila, T. A. (2022). Intellectual capital dan Pengaruhnya pada Nilai Perusahaan. Prosiding Working Papers Series In Management. Prosiding Working Papers Series In Management, 14(1), 182–198. https://doi.org/https://doi.org/10.25170/wpm.v14i1.3673
Tangngisalu, J. (2022). Relationship between Intellectual Capital and Corporate Profitability. Atestasi: Jurnal Ilmiah Akuntansi, 5(1), 225–235. https://doi.org/https://doi.org/10.57178/atestasi.v5i1.211
TBI. (2024). Inside Thailand’s Digital Revolution. WSJ. Retrieved from https://partners.wsj.com/boi/thai-digital-revolution/
TFAC. (2017). Thai Financial Reporting Standards (Revised 2017). Retrieved March 29, 2024, from TFAC website: https://www.tfac.or.th/en/Article/Detail/67220
Thammachote, P., & Trochim, J. I. (2021). The Impact of the COVID-19 Pandemic on Thailand’s Agricultural Export Flows. In AgEcon Search. https://doi.org/10.22004/ag.econ.320709
The Nation. (2022). Global supply chain crisis a huge opportunity for Thai manufacturers, says FTI. The Nation. Retrieved from https://www.nationthailand.com/business/40013881
Tiwari, R. (2021). Nexus between intellectual capital and profitability with interaction effects: panel data evidence from the Indian healthcare industry. Journal of Intellectual Capital, 23(3), 588–616. https://doi.org/https://doi.org/10.1108/JIC-05-2020-0137
Wardani, D. K., Widarno, B., & Kristianto, D. (2019). Pengaruh Intellectual Capital terhadap Profitabilitas, Produktivitas, dan Nilai Perusahaan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. JASTI: Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(3), 311–318. https://doi.org/https://doi.org/10.33061/jasti.v15i3.3694
WHO. (2023). Statement on the fifteenth meeting of the IHR (2005) Emergency Committee on the COVID-19 pandemic. Retrieved June 2, 2024, from World Health Organization website: https://www.who.int/news/item/05-05-2023-statement-on-the-fifteenth-meeting-of-the-international-health-regulations-(2005)-emergency-committee-regarding-the-coronavirus-disease-(covid-19)-pandemic
World Bank. (2021). Digital Technology Key to Supporting Thailand’s Recovery from COVID-19 as Growth Rebounds. World Bank. Retrieved from https://www.worldbank.org/en/news/press-release/2021/12/14/digital-technology-key-to-supporting-thailand-s-recovery-from-covid-19-as-growth-rebounds
World Bank. (2024). The Global Economy in 2024: Turning a Corner? World Bank Live. Retrieved March 15, 2024, from World Bank website: https://live.worldbank.org/en/event/2024/the-global-economy-in-2024-turning-a-corner
Xu, J., Haris, M., & Irfan, M. (2022). The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan. Hindawi, 1–10. https://doi.org/https://doi.org/10.1155/2022/2112519
Yadav, I. S., Pahi, D., & Gangakhedkar, R. (2022). The nexus between firm size, growth and profitability: new panel data evidence from Asia–Pacific markets. European Journal of Management and Business Economics, 31(1), 115–140. https://doi.org/https://doi.org/10.1108/EJMBE-03-2021-0077
Yuda, M. (2020). Thai cash handout program creates risky crowds amid coronavirus. Nikkei Asia. Retrieved from https://asia.nikkei.com/Spotlight/Coronavirus/Thai-cash-handout-program-creates-risky-crowds-amid-coronavirus
Ahmad, A. A. (2024). Corporate Governance and Its Determinants: A Study on Shangri-La Hotel (Malaysia) Berhad. SSRN, 2024, 1–33. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4694743
Aini, N., & Kristianti, I. N. (2020). Pengaruh Intellectual Capital, LDR, DAR dan TATO Terhadap Profitabilitas Pada Perusahaan Perbankan. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 2(5), 699–712. https://doi.org/https://doi.org/10.32639/jimmba.v2i5.636
Andika, S., & Astini, D. (2022). Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah. JAS: Jurnal Akuntansi Syariah, 6(2), 228–244. https://doi.org/https://doi.org/10.46367/jas.v6i2.849
Antari, N. L. Y., Laksamana, K. A. R. I., & Supraptha, I. N. G. (2023). Pengaruh Peran Human Capital Efficiency,Capital Employed Efficiency,Structural Capital Efficiency Terhadap Kinerja Keuangan pada Pt Bali Towerindo Sentra TBK. Jurnal Pendidikan Tambusai, 7(3), 22736–22748. https://doi.org/https://doi.org/10.31004/jptam.v7i3.10201
APEC. (2020). Collaboration in Chemical Industry Essential to COVID-19 Response and Recovery. Retrieved from https://www.apec.org/press/news-releases/2020/1210_cd
Aplasi, T. S. B., Prihatni, R., & Nasution, H. (2023). Pengaruh Pengungkapan Corporate Social Resposibility dan Intellectual Capital terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Moderasi. Jurnal Akuntansi, Perpajakan Dan Auditing , 4(2), 401–421. https://doi.org/https://doi.org/10.21009/japa.0402.06
Apollo, A. (2022). Konstruksi Teori Akuntansi (Studi Pada Masyarakat Sunda Wiwitan Provinsi Jawa Barat). Jurnal Ilmu Manajemen Terapan, 3(3), 219–246. https://doi.org/10.31933/jimt.v3i3.828
Asadullah, M. N., & Bhula-or, R. (2020). Why COVID-19 Will Worsen Inequality in Thailand. The Diplomat. Retrieved from https://thediplomat.com/2020/04/why-covid-19-will-worsen-inequality-in-thailand/
Astari, R. K., & Darsono, D. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan. Diponegoro Journal of Accounting, 9(2), 1–10. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/27588
BOI. (2023). Thailand 4.0 –a new value-based economy. Retrieved from https://www.boi.go.th/upload/content/Thailand,%20Taking%20off%20to%20new%20heights%20@%20belgium_5ab4e8042850e.pdf
Cooban, anna. (2024). Clouds over global economy ‘beginning to part’ but Red Sea crisis could spell trouble, says IMF. CNN Business. Retrieved from https://edition.cnn.com/2024/01/30/economy/imf-global-economy-growth-red-sea/index.html
Efrata, T. C., Radianto, W. E. D., & Marlina, M. A. E. (2019). Identification of Innovation Process on New Product Development in Small and Medium Enter-prises. JAM: Jurnal Aplikasi Manajemen, 17(4), 662–667. https://doi.org/http://dx.doi.org/10.21776/ub.jam.2019.017.04.10
Farihah, S. M., & Setiawan, S. (2020). Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan. Jurnal Samudra Ekonomi Dan Bisnis, 11(2), 151–165. https://doi.org/https://doi.org/10.33059/jseb.v11i2.1996
Ferdiana, N., & Sugiyarto, T. (2022). State-Owned Entreprises (SOEs): The Role in Economic Development and The Determinant of Its Performance. Jurnal Ekonomi Dan Kebijakan Pembangunan, 11(2), 91–107. https://doi.org/https://doi.org/10.29244/jekp.11.2.2022.91-107
Gani, A. S. M., Machmud, R., & Selvi, S. (2020). The Influence of Intellectual Capital on the Profitability of Banking Companies. Jambura Science of Management, 2(1), 1–7. https://doi.org/https://doi.org/10.37479/jsm.v2i1.4433
Gill, I., & Kose, M. A. (2024). 5 major risks confronting the global economy in 2024. Brookings. Retrieved from https://www.brookings.edu/articles/5-risks-global-economy-2024/
Global Monitor. (2023). Thailand Petrochemicals Market Report With COVID-19 Analysis (2020-2025). Retrieved from https://www.globalmonitor.us/product/thailand-petrochemicals-market-report
Gourinchas, P.-O. (2024). Global Economy Approaches Soft Landing, but Risks Remain. IMF. Retrieved from https://www.imf.org/en/Blogs/Articles/2024/01/30/global-economy-approaches-soft-landing-but-risks-remain
Gupta, K., Goel, S., & Bhatia, P. (2020). Intellectual Capital and Profitability: Evidence from Indian Pharmaceutical Sector. Intellectual Capital and Profitability: Evidence from Indian Pharmaceutical Sector, 24(2), 53–66. https://doi.org/https://doi.org/10.1177/0972262920914108
Hair, J. F., Babin, B. J., Black, W. C., & Anderson, R. E. (2019). Multivariate Data Analysis. Cengage. Retrieved from https://books.google.co.id/books/about/Multivariate_Data_Analysis.html?id=0R9ZswEACAAJ&redir_esc=y
Hallauw, K. D. A., & Widyawati, D. (2021). Pengaruh Intellectual Capital, Return on Assets dan Current Ratio Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 10(2), 1–19. Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3821
Harahap, S. H., & Nurjannah, N. (2020). Pengaruh Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Plastik Dan Kemasan Yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Bisnis, 20(2), 234–246. https://doi.org/https://doi.org/10.30596/jrab.v20i2.5855
Hatane, S. E., & Kurniawan, I. F. (2022). Intellectual Capital Disclosures Analysis of Indonesia and Thailand Tourism and Hospitality Industry: Comparison of Ownership Structure. International Journal of Social Science and Business, 6(1), 110–119. https://doi.org/https://doi.org/10.23887/ijssb.v6i1.40970
Ilyas, M., & Hertati, L. (2022). Pengaruh Profitabilitas, Leverage, Struktur Modal, dan Kebijakan Dividen Terhadap Nilai Perusahaan Era Pandemi COVID-19. Jurnal Ilmu Keuangan Dan Perbankan (JIKA), 11(2), 190–205. https://doi.org/https://doi.org/10.34010/jika.v11i2.6744
IMF. (2024). Real GDP Growth. Retrieved March 2, 2024, from International Monetary Fund website: https://www.imf.org/external/datamapper/NGDP_RPCH@WEO/SEQ
Indriyani, W. W., & Mudjijah, S. (2022). Pengaruh debt to equity ratio, total asset turnover dan intellectual capital terhadap profitabilitas. AKUNTABEL: Jurnal Akuntansi Dan Keuangan, 19(2), 317–324. https://doi.org/https://doi.org/10.29264/jakt.v19i2.11084
Jayasena, D. M., & Karunarathne, T. (2023). Impact of bank-specific and macroeconomic factors on The profitability of Commercial Banks in Sri Lanka. Sri Lankan Journal of Banking and Finance, 6(2), 39–53. https://doi.org/http://doi.org/10.4038/sljbf.v6i2.46
Jolliffe, I. T. (2002). Principal Component Analysis, Second Edition (2nd ed.). Springer. Retrieved from http://cda.psych.uiuc.edu/statistical_learning_course/Jolliffe%20I.%20Principal%20Component%20Analysis%20(2ed.,%20Springer,%202002)(518s)_MVsa_.pdf
Juasrikul, S., & Vadenberg, P. (2022). Thailand’s Evolving Ecosystem Support For Technology Startups. Retrieved from https://www.adb.org/sites/default/files/publication/817496/thailand-ecosystem-support-technology-startups.pdf
Kelen, L. H. S., Liau, S. M., & Ole, F. X. H. D. (2022). Profitabilitas Sektor Manufaktur di Bursa Efek Indonesia Selama Masa Pandemi COVID-19. Jurnal Proaksi, 9(3), 253–263.
KKBP. (2021a). Menko Airlangga : Penguatan Sektor Pertanian Untuk Ketahanan Pangan dan Peningkatan Kesejahteraan Petani. Kementrian Koordinator Bidang Perkonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/3192/menko-airlangga-penguatan-sektor-pertanian-untuk-ketahanan-pangan-dan-peningkatan-kesejahteraan-petani
KKBP. (2021b). Peningkatan Inovasi dan Daya Saing Industri untuk Mengakselerasi Making Indonesia 4.0. Kementerian Koordinator Bidang Perekonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/3508/peningkatan-inovasi-dan-daya-saing-industri-untuk-mengakselerasi-making-indonesia-40
KKBP. (2022a). Kebijakan Insentif PPnBM-DTP Kendaraan Bermotor untuk Peningkatan Pertumbuhan Industri Otomotif Nasional. Kementrian Koordinator Bidang Perekonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/3973/kebijakan-insentif-ppnbm-dtp-kendaraan-bermotor-untuk-peningkatan-pertumbuhan-industri-otomotif-nasional
KKBP. (2022b). Meski Masih Hadapi Tantangan Pandemi, Realisasi Investasi pada Industri Makanan Minuman Terus Berlanjut. Kementerian Koordinator Bidang Perekonomian. Retrieved from https://www.ekon.go.id/publikasi/detail/4515/meski-masih-hadapi-tantangan-pandemi-realisasi-investasi-pada-industri-makanan-minuman-terus-berlanjut
Kumajas, L. I., Wuryaningrat, N. F., & Lembong, H. S. (2021). Profitability in The Automotive and Component Industry. Asia Pacific Journal of Management and Education (APJME), 4(3), 115–129. https://doi.org/https://doi.org/10.32535/apjme.v4i3.1273
Kurniawan, A. (2019). Pengolahan Riset Ekonomi Jadi Mudah Dengan IBM SPSS. akad Media Publishing. Retrieved from https://www.google.co.id/books/edition/Pengolahan_Riset_Ekonomi_Jadi_Mudah_Deng/TdzYDwAAQBAJ?hl=en&gbpv=0
LaBerge, L., O’Toole, C., Schneider, J., & Smaje, K. (2020). How COVID-19 has pushed companies over the technology tipping point—and transformed business forever. McKinsey. Retrieved from https://www.mckinsey.com/capabilities/strategy-and-corporate-finance/our-insights/how-covid-19-has-pushed-companies-over-the-technology-tipping-point-and-transformed-business-forever
Le, T. D. Q., & Nguyen, D. T. (2020). Intellectual capital and bank profitability: New evidence from Vietnam. Cogent Business & Management, 7(1). https://doi.org/https://doi.org/10.1080/23311975.2020.1859666
Lubis, W. Y. B., & Dewi, L. G. K. (2020). he Effect of Profitability, Industrial Type, and Media Exposure on Corporate Social Responsibility Disclosure. American Journal of Humanities and Social Science Research (AJHSSR), 4(1), 279–285. Retrieved from https://www.ajhssr.com/wp-content/uploads/2020/01/ZM2041279285.pdf
Manghawa, T., & Siriwong, P. (2023). Impact and Adjustment of Food and Beverage Restaurant Business Operation At COVID-19 Crisis Situation (Silpakorn University). Silpakorn University. Retrieved from http://ithesis-ir.su.ac.th/dspace/handle/123456789/4541
Marlina, M. A. E., & Basuki, B. (2023). Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill? Jurnal Ilmiah Akuntansi Dan Bisnis, 18(1), 179–196. https://doi.org/https://doi.org/10.24843/jiab.2023.v18.i01.p12
Muhlisin, I. A., & Daryanto, W. M. (2021). The Effect of financial Performance on Companies Health of Oil and gas companies in Southeast Asia Before and During The COVID-19 Pandemic. International Journal of Business, Economics and Law, 25(1), 155–166. Retrieved from https://ijbel.com/wp-content/uploads/2022/01/IJBEL25.ISU-1_154.pdf
Nabila, F. (2023). Pengaruh Intellectual Capital, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan. Mufakat: Jurnal Ekonomi, Manajemen Dan Akuntansi , 2(4), 28–35. https://doi.org/https://doi.org/10.572349/mufakat.v2i4.792
Napitupulu, E. L. (2022). Permintaan Talenta Digital di Dunia Kerja Tinggi. Kompas. Retrieved from https://www.kompas.id/baca/dikbud/2022/04/04/permintaan-talenta-digital-di-dunia-kerja-tinggi
Oikawa, K., Todo, Y., Ambashi, M., Kimura, F., & Urata, S. (2021). The Impact of COVID-19 on Business Activities and Supply Chains in the ASEAN Member States and India. Economic Research Institute for ASEAN and East Asia, 2021(384), 1–97. Retrieved from https://www.eria.org/publications/the-impact-of-covid-19-on-business-activities-and-supply-chains-in-the-asean-member-states-and-india/
Papíková, L., & Papik, M. (2022). Intellectual capital and its impacts on SMEs profitability during COVID-19 pandemic. Journal of Eastern European and Central Asian Research (JEECAR), 9(3), 521–531. https://doi.org/https://doi.org/10.15549/jeecar.v9i3.894
Prabowo, S. (2023). Praktik Uji Autokorelasi menggunakan Stata. Retrieved from https://klc2.kemenkeu.go.id/kms/knowledge/praktik-uji-autokorelasi-menggunakan-stata-bf97a9a6/detail/
Prasetyo, A. C. P., & Hardiyanti, W. (2023). Dampak COVID-19 terhadap Struktur Modal, Leverage, Profitabilitas dan Nilai Perusahaan pada Perusahaan Manufaktur Industri Dasar dan Kimia pada BEI. Jurnal Akuntansi Dan Pajak, 23(2), 1–8. https://doi.org/http://dx.doi.org/10.29040/jap.v23i2.7528
Pulic, A. (2000). VAICTM – an accounting tool for IC management. International Journal of Technology Management, 20(5–8), 702–714. https://doi.org/10.1504/IJTM.2000.002891
Puspita, G., & Wahyudi, T. (2021). Modal Intelektual (Intellectual Capital) dan Nilai Perusahaan Pada Industri Manufaktur. Owner : Riset Dan Jurnal Akuntansi, 5(2), 295–306. https://doi.org/https://doi.org/10.33395/owner.v5i2.471
Putri, Y. D. D., & Gunawan, B. (2019). Pengaruh Intellectual Capital, Efisiensi Operasional, dan Islamicity Performance Index, Terhadap Profitabilitas Bank Syariah di Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 38–49. https://doi.org/https://doi.org/10.18196/rab.030135
PWC. (2023). Permintaan Akan Pekerja Profesional Bidang Teknologi Semakin Meningkat. PWC. Retrieved from https://www.pwc.com/id/en/media-centre/pwc-in-news/2023/indonesian/permintaan-akan-pekerja-profesional-bidang-teknologi-semakin-meningkat.html
Qurrotulaini, N., & Anwar, S. (2021). Pengaruh Intellectual Capital, Tax Avoidance dan Leverage Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. Jimmba: Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi, 3(5), 866–887. https://doi.org/https://doi.org/10.32639/jimmba.v3i5.925
Rahayu, D. Y., Kurniati, T., & Wahyuni, S. (2020). Analisa Pengaruh Intellectual Capital, Islamicity Performance Index Dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018. Kompartemen: Jurnal Ilmiah Akuntansi, 18(2), 85–98. https://doi.org/https://doi.org/10.30595/kompartemen.v18i2.7688
Rahayu, R., & Sedayu, A. (2023). Kementerian Ketenagakerjaan: Permintaan Pekerja di Bidang Digital akan Meningkat. Bisnis Tempo. Retrieved from https://bisnis.tempo.co/read/1745381/kementerian-ketenagakerjaan-permintaan-pekerja-di-bidang-digital-akan-meningkat
Rahmadani, R. (2022). Analisis Perbandingan Profitabilitas Perusahaan Jasa Sebelum dan Selama Pandemi COVID-19. Jurnal Ilmiah Akuntansi Kesatuan, 10(3), 617–624. https://doi.org/https://doi.org/10.37641/jiakes.v10i3.1597
Rizkinaswara, L. (2021). Menkominfo Sebut Pandemi Mempercepat Transformasi Digital. Kominfo. Retrieved from https://aptika.kominfo.go.id/2021/12/menkominfo-sebut-pandemi-mempercepat-transformasi-digital/
Rizky, M. (2023). Sawit Penyelamat Ekonomi RI saat Covid, Ini Buktinya. CNBC Indonesia. Retrieved from https://www.cnbcindonesia.com/news/20230814103408-4-462672/sawit-penyelamat-ekonomi-ri-saat-covid-ini-buktinya
Sakdiah, H., & Handayani, A. (2022). Dampak Covid-19 terhadap Kinerja Keuangan dan Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI. Borneo Student Research, 3(3), 3019–3026. Retrieved from https://journals.umkt.ac.id/index.php/bsr/article/view/2331
Salsabila, L., & Rejeki, D. (2021). Pengaruh Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA)Terhadap Profitabilitas. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 8(3), 364–374. https://doi.org/http://dx.doi.org/10.35137/jabk.v8i3.596
Sandi, F. (2020). Tanda Ekonomi Menggeliat, Makanan & Minuman Mulai Menanjak. CNBC Indonesia. Retrieved from https://www.cnbcindonesia.com/news/20201104115706-4-199201/tanda-ekonomi-menggeliat-makanan-minuman-mulai-menanjak
SCB. (2020). Thailand after Covid-19 Prepare to get through the economist’s perspective. Part 1: The impact of the economy and the Thai labor market. SCB. Retrieved from https://www.scb.co.th/en/personal-banking/stories/business-maker/thailand-after-covid-ep1.html
SEADS. (2023). Southeast Asia’s Digital Economy to Hit $200B in 2022. Southeast Asia Development Solutions. Retrieved from https://seads.adb.org/solutions/southeast-asias-digital-economy-hit-200b-2022
Septiani, E., Holiawati, & Ruhiyat, E. (2019). Environmental Performance, Intellectual Capital, Praktik Penghindaran Pajak dan Nilai Perusahaan. Jurnal Bisnis Dan Akuntansi, 21(1), 61–70. Retrieved from https://jurnaltsm.id/index.php/JBA/article/view/426/401
Serpeninova, Y., Lehenchuk, S., Mateášová, M., Ostapchuk, T., & Polischuk, I. (2022). Impact of intellectual capital on profitability: Evidence from software development companies in the Slovak Republic. Problems and Perspectives in Management, 20(2), 411–425. https://doi.org/https://doi.org/10.21511/ppm.20(2).2022.34
Sietas, S. G., Widianingsih, L. P., & Ismawati, A. F. (2022). Intellectual Capital, Firm Performance, and President Director Level of Education and Specialization. Jurnal Akuntansi Kontemporer, 14(1), 43–55. https://doi.org/https://doi.org/10.33508/jako.v14i1.3032
Skhvediani, A., Koklina, A., Kudryavtseva, T., & Maksimenko, D. (2023). The Impact of Intellectual Capital on the Firm Performance of Russian Manufacturing Companies. Risks, 11(4), 1–25. https://doi.org/https://doi.org/10.3390/risks11040076
Sunto, J. F., & Petronila, T. A. (2022). Intellectual capital dan Pengaruhnya pada Nilai Perusahaan. Prosiding Working Papers Series In Management. Prosiding Working Papers Series In Management, 14(1), 182–198. https://doi.org/https://doi.org/10.25170/wpm.v14i1.3673
Tangngisalu, J. (2022). Relationship between Intellectual Capital and Corporate Profitability. Atestasi: Jurnal Ilmiah Akuntansi, 5(1), 225–235. https://doi.org/https://doi.org/10.57178/atestasi.v5i1.211
TBI. (2024). Inside Thailand’s Digital Revolution. WSJ. Retrieved from https://partners.wsj.com/boi/thai-digital-revolution/
TFAC. (2017). Thai Financial Reporting Standards (Revised 2017). Retrieved March 29, 2024, from TFAC website: https://www.tfac.or.th/en/Article/Detail/67220
Thammachote, P., & Trochim, J. I. (2021). The Impact of the COVID-19 Pandemic on Thailand’s Agricultural Export Flows. In AgEcon Search. https://doi.org/10.22004/ag.econ.320709
The Nation. (2022). Global supply chain crisis a huge opportunity for Thai manufacturers, says FTI. The Nation. Retrieved from https://www.nationthailand.com/business/40013881
Tiwari, R. (2021). Nexus between intellectual capital and profitability with interaction effects: panel data evidence from the Indian healthcare industry. Journal of Intellectual Capital, 23(3), 588–616. https://doi.org/https://doi.org/10.1108/JIC-05-2020-0137
Wardani, D. K., Widarno, B., & Kristianto, D. (2019). Pengaruh Intellectual Capital terhadap Profitabilitas, Produktivitas, dan Nilai Perusahaan pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. JASTI: Jurnal Akuntansi Dan Sistem Teknologi Informasi, 15(3), 311–318. https://doi.org/https://doi.org/10.33061/jasti.v15i3.3694
WHO. (2023). Statement on the fifteenth meeting of the IHR (2005) Emergency Committee on the COVID-19 pandemic. Retrieved June 2, 2024, from World Health Organization website: https://www.who.int/news/item/05-05-2023-statement-on-the-fifteenth-meeting-of-the-international-health-regulations-(2005)-emergency-committee-regarding-the-coronavirus-disease-(covid-19)-pandemic
World Bank. (2021). Digital Technology Key to Supporting Thailand’s Recovery from COVID-19 as Growth Rebounds. World Bank. Retrieved from https://www.worldbank.org/en/news/press-release/2021/12/14/digital-technology-key-to-supporting-thailand-s-recovery-from-covid-19-as-growth-rebounds
World Bank. (2024). The Global Economy in 2024: Turning a Corner? World Bank Live. Retrieved March 15, 2024, from World Bank website: https://live.worldbank.org/en/event/2024/the-global-economy-in-2024-turning-a-corner
Xu, J., Haris, M., & Irfan, M. (2022). The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan. Hindawi, 1–10. https://doi.org/https://doi.org/10.1155/2022/2112519
Yadav, I. S., Pahi, D., & Gangakhedkar, R. (2022). The nexus between firm size, growth and profitability: new panel data evidence from Asia–Pacific markets. European Journal of Management and Business Economics, 31(1), 115–140. https://doi.org/https://doi.org/10.1108/EJMBE-03-2021-0077
Yuda, M. (2020). Thai cash handout program creates risky crowds amid coronavirus. Nikkei Asia. Retrieved from https://asia.nikkei.com/Spotlight/Coronavirus/Thai-cash-handout-program-creates-risky-crowds-amid-coronavirus
Published
2024-10-11
How to Cite
ELSINTA, Laurentia Yuke; MARLINA, Maria Asumpta Evi; KOHARDINATA, Cliff.
Intellectual Capital's Role in Enhancing Profitability During the Pandemic: A Comparative Study of Indonesia and Thailand.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 2, oct. 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/114149>. Date accessed: 05 nov. 2024.
Issue
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
