Does Corporate Governance Moderate Intellectual Capital on Corporate Sustainability Accounting?

Mohamad dHREW Husni

doi:10.14710/jaa.22.1.61-90

DOI: https://doi.org/10.14710/jaa.22.1.61-90

Does Corporate Governance Moderate Intellectual Capital on Corporate Sustainability Accounting?

*Mohamad dHREW Husni

- Universitas Bina Bangsa, Indonesia

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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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Keywords: Intellectual Capital, Financial Sustainability, Corporate Governance

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Section: Articles

Language : EN

In Volume 22, Nomor 1, Tahun 2025

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