Studi Akuntansi, Keuangan, dan Manajemen
Vol 6 No 1 (2026): July

Linking Green Intellectual Capital and Green Culture to Competitive Advantage through Green Innovation

Ayu Aryista Dewi (Universitas Udayana, Bali, Indonesia)
Komang Adi Kurniawan Saputra (Universitas Warmadewa, Bali, Indonesia)



Article Info

Publish Date
13 Jul 2026

Abstract

Purpose: This study examines the mediating role of green innovation in the relationship between green intellectual capital and green culture on competitive advantage in the hotel industry in Bali, Indonesia. Methodology: A causal-explanatory research design was employed, with data collected from 106 managers of three- to five-star hotels using purposive sampling technique. The study is grounded in the Natural Resource-Based View, and the data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results: The findings indicate that green intellectual capital and green culture have a positive and significant effect on green innovation. Green innovation has a strong, positive, and significant impact on competitive advantage. Green innovation also significantly mediates the relationship between green intellectual capital and green culture on competitive advantage, indicating a full mediation. Control variables such as gender and hotel classification had no significant effect on competitive advantage. Conclusions: Green innovation functions as a crucial dynamic capability that converts intangible environmental resources, such as knowledge assets and cultural values, into tangible competitive advantages. Limitations: This study is limited by its sample size of 106 respondents and its focus on three- to five-star hotels in Bali, which may restrict the generalizability of the findings to other regions or hotel types. Contributions: This study contributes to the literature by extending the application of the Natural Resource-Based View in the hospitality sector. Practically, it highlights the importance of prioritizing green innovation as a key mechanism for leveraging intellectual capital and green culture to achieve sustainable competitive advantage.

Copyrights © 2026






Journal Info

Abbrev

sakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute ...