<![CDATA[This study aims to examine the influence of digital culture, intellectual capital, and sustainability accounting (ESG) on the financial performance and corporate reputation of manufacturing firms in Indonesia. It also investigates the moderating role of government policies in strengthening the relationships among these variables. The study employs a quantitative survey design with data collected from 358 manufacturing organizations and analyzed using structural equation modeling (SEM). The findings reveal that digital culture significantly enhances intellectual capital, sustainability accounting (ESG), and corporate reputation. Intellectual capital and ESG partially mediate the relationship between digital culture and financial performance, indicating that the benefits of digital transformation are strengthened through the development of knowledge-based resources and sustainable business practices. Furthermore, government policies moderate the relationship between intellectual capital and corporate reputation, highlighting the importance of regulatory support in shaping organizational outcomes. These results emphasize that digital transformation, the development of intellectual capital, and the implementation of ESG practices are crucial for improving transparency, strengthening public trust, and achieving long-term financial performance. This study contributes to the literature by integrating digital culture and intellectual capital within the ESG framework in the context of Indonesian manufacturing firms. The findings also support the Resource-Based View (RBV) and Dynamic Capability Theory, suggesting that the integration of digital, intellectual, and sustainability resources is essential for building long-term competitiveness and corporate reputation in the era of Industry 4.0.]]>
