<![CDATA[General Background: Dynamic global markets require efficient resource management to sustain corporate financial performance. Specific Background: Banks rely heavily on intangible intellectual capital, integrated risk management, and competitive advantage to maintain profitability. Knowledge Gap: Prior studies rarely combined intellectual capital and risk management with competitive advantage as a moderator, yielding inconsistent results. Aims: This study analyzes the relationships of intellectual capital and risk management with financial performance, moderated by competitive advantage, in Indonesian and Malaysian banks. Results: Analyzing 65 observations from 13 banks listed on the IDX and KLSE (2020–2024) using Moderated Regression Analysis (MRA) in SPSS 26, intellectual capital and risk management positively and significantly relate to Return on Equity (ROE), while competitive advantage significantly moderates both relationships, explaining 67.4% of ROE variance. Novelty: This study integrates risk management across conventional and Islamic banks in two countries. Implications: Findings enrich Resource-Based View (RBV) literature and guide banking strategy. Highlights: Intangible asset utilization across human competencies, organizational systems, plus external relations positively increases return on equity. Integrated uncertainty mitigation covering credit, market, liquidity, operational, plus compliance disclosures directly supports shareholder profitability. Superior market positioning alongside cost efficiency significantly moderates how internal resources generate corporate earnings across Indonesian plus Malaysian institutions. Keywords: Intellectual Capital, Risk Management, Financial Performance, Competitive Advantage, Banking Companies]]>
