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This is a Panel Data Regression study.

September 10, 2025E-Jurnal AkuntansiOpen Access

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

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Observational analysis shows the effects of intellectual capital on financial performance in banks, highlighting the role of competitive advantage.

Human capital and physical capital positively impact ROA, while structural capital does not.
Competitive advantage moderates the relationship between physical capital and financial performance significantly.
Panel data regression analysis conducted on banking companies from Indonesia and Malaysia reveals key findings.
These findings emphasize the importance of managing intellectual capital to enhance financial outcomes.

Setyaningrum et al. (2025) studied this question.

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Observational analysis shows the effects of intellectual capital on financial performance in banks, highlighting the role of competitive advantage.