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The Moderating Effect of Competitive Advantage on the Relationship of Intellectual Capital and Financial Performance

Year: 2025

Type: article

Abstract: This study examines the effect of intellectual capital components: human capital, structural capital, and physical capital on financial performance, while assessing the moderating role of competitive advantage. The population consists of banking companies listed on the Indonesia Stock Exchange and Commercial Bank of Malaysia from 2020-2023. A total of 264 observations were selected using purposive sampling based on predefined criteria. Panel data regression analysis using Stata software shows that human capital and physical capital have a positive and significant effect on ROA, while structural capital and competitive advantage do not. Moreover, competitive advantage significantly moderates the relationship between physical capital and ROA.

Source: E-Jurnal Akuntansi

DOI: 10.24843/eja.2025.v35.i07.p09

Authors: Ayu Setyaningrum, Bima Cinintya Pratama, Sri Wahyuni, Dwi Winarni

Institution: Muhammadiyah University Purwokerto

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4413739582

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