| Summary: | This research is aimed to test the effect of value added capital intellectual efficiency towards company financial performance. Value added capital intellectual efficiency is proxied using model developed by Pulic, which is Value Added Intellectual Coefficient (VAICTM) and financial performance is proxied using three financial measurements, which are ROE, EPS, and ASR.
The population in this research was banking companies in ASEAN area registered in each country Stock Exchange during period 2010-2012 using purposive sampling method. Total sample in this research was 58 samples. The method utilized was partial least square (PLS).
Based on the test result conducted, it indicated that there is positive effect of intellectual capital (VAICTM) towards company financial performance
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