International Journal of Accounting & Finance in Asia Pasific
Vol 5, No 2 (2022): June Edition of International Journal of Accounting Finance in Asia Pasific

Intellectual Capital and Financial Sustainability

I Gede Cahyadi Putra (University of Udayana)
Ni Luh Putu Wiagustini (University of Udayana)
I Wayan Ramantha (University of Udayana)
Ida Bagus Panji Sedana (University of Udayana)



Article Info

Publish Date
18 Jun 2022

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank

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Journal Info

Abbrev

IJAFAP

Publisher

Subject

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

Description

IJAFAP aims to feature narrative, theoretical, and empirical-based research articles within the abovementioned fields. The journal welcomes articles relating to the current issues of financial decision making as well as its impact on society. IJAFAP carries out the mission to feature narrative, ...