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Husni, Mohamad dHREW
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Economics, Econometrics & Finance

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Does Corporate Governance Moderate Intellectual Capital on Corporate Sustainability Accounting? Husni, Mohamad dHREW
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.61-90

Abstract

The impact of intellectual capital on corporate sustainability and governance as a moderating variable is investigated. This research uses the PLS method. This research is about banks on the IDX in 2019-2023.This study demonstrates that structural and physical capital positively and significantly impact firm sustainability. Firm sustainability is significantly impacted negatively by human capital. The sustainability of a firm is not considerably affected by relational capital.  This research strengthens the resource-based view (RBV) theory in the context of the company's intellectual capital where it has unique resources and then creates a competitive advantage. This has practical implications so that companies are in a position to develop exceptional resources that competitors cannot copy, this is in keeping with the RBV view, which emphasises the importance of unique assets in creating competitive advantage.
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