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This study aims to find the effect of Intellectual Capital Disclosure (ICD) and Corporate Governance (CG) on firm performance in ASEAN countries. Firm performance is divided into accounting-based performance and market-based performance. The accounting-based performance consists of Non-Discretionary Net Income (NDNI) and Cash Flow Operations (CFO), while market-based performance consists of Tobin’s Q and Market-to-Book Ratio (MBR). The measurement of ICD components uses a scoring system. The sample of this research is 112 firms in the industrial technology listed in the stock exchange of ASEAN-5 between 2011 and 2018. This study finds that NDNI increases when firms increase RCD quality. No ICD components are capable of affecting CFO. On the other hand, SCD is a variable that decreases NDNI value. BGEN is found to reduce NDNI and CFO values. RCD is also the only ICD component that can increase market-based performance, especially MBR. HCD consistently lowers the values of MBR and Tobin’s Q. BSIZE holds a significant role in raising Tobin’s Q score, and BGEN lowers MBR instead. BIND has no part in the market-based performance, but it significantly lowers NDNI value. This study adds another view to ICD’s benefits from two firm performance perspectives, accounting-based performance and market-based performance, especially in ASEAN-5.

This research aims to analyze the effects of Marketing Capability towards Financial Performance with Perceived Service Quality as Variable Intervening and Competitive Intensity as Variable Moderating at Banking Company in Indonesia. This research was conducted by distributing questionnaires to 170 respondents who are a customer of Bank. Quantitative analysis with path analysis model method was used for the technical analysis. The results of this research shows that the effect of Marketing Capability on Financial Performance is not significant, but the role of the Perceived Service Quality as an Intervening Variable, is able to strengthen the influence of Marketing Capability on Financial Performance to be a significant influence, and Competitive Intensity as a moderating variable on the relationship of Marketing Capability to Financial Performance does not have a significant effect but has a significant direct effect on Financial Performance.

This research paper sets out to investigate the gaps in hospitality industry issues and facts in Surabaya, Indonesia. In order to substantiate future studies about employee engagement. Learning Organization constructed by seventh dimension DLOQ as measurement (continuous learning, inquiry and dialogue, collaboration and team learning, empower people, create systems, connect the organization, strategic leadership) to influence Employee Engagement with three constructs (Physical, Cognitive and Emotional) and Financial Performance with six constructs (ROA, ROE, Sales Growth, Net Profit, Market Share, Profit Growth). This research was trying to investigate the gap between hospitality industry issues and facts, also investigate the relationship of Employee Engagement as an intervening variable between Learning Organization and Financial Performance supported by Organizational Psychology and Organizational Behavior Theories. Therefore, this research trying to empirically and practically contributions for future managerial implication. The study conducted 50 full-service dining restaurant company as unit analysis in Surabaya, Indonesia. Using a questionnaire as an instrument of the measurements were 241 questionnaire collected. The result of this research Learning Organization has partially and directly influence Employee Engagement and Financial Performance supported by Organizational Psychology and Organizational Behavior Theories.