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September 5, 2025JURNAL AKUNTANSI DAN AUDITINGOpen Access

Does Corporate Governance Moderate Intellectual Capital on Corporate Sustainability Accounting?

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Authors

MHMohamad Husni

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Implication

This research investigates how corporate governance moderates intellectual capital's effects on sustainability, suggesting unique resources can enhance competitive advantage.

Key Points

Structural and physical capital significantly enhance firm sustainability, improving overall corporate performance.
Human capital negatively impacts firm sustainability, indicating potential issues related to workforce effectiveness.
Relational capital does not have a considerable effect on corporate sustainability, suggesting limited benefits in that area.
This research reinforces the resource-based view by highlighting the importance of unique resources in gaining competitive advantage.

Cite This Study

Mohamad Husni (2025) studied this question.

synapsesocial.com/papers/68bb3d552b87ece8dc955f21 https://doi.org/10.14710/jaa.22.1.61-90

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Implication

This research investigates how corporate governance moderates intellectual capital's effects on sustainability, suggesting unique resources can enhance competitive advantage.

Does Corporate Governance Moderate Intellectual Capital on Corporate Sustainability Accounting?

Discussion

Member takes

Implication

Key Points

Cite This Study

Does Corporate Governance Moderate Intellectual Capital on Corporate Sustainability Accounting?

Discussion

Member takes

Implication

Key Points

Cite This Study

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