Variyetmi Wira, Yenida, Y. and Rahmita Sari 2023. The impact of intellectual capital and managerial ability on the financial performance: an analysis on infrastructure, utilities and transportation companies in indonesia. Economics, Business, Accounting & Society Review. 2, 1 (Feb. 2023), 45–57. DOI:https://doi.org/10.55980/ebasr.v2i1.54.