The purpose of this research is (1) to examine the integration impact of IT assets (e.g., intangible IT resources, IT capability, and IT flexibility) on core competency, and (2) to explore the mediating effect of core competency on the relationship between IT assets and sustainable competitive...

Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have...

This study aims to examine and analyze the role of teacher competence and commitment in supporting teacher performance. The study was conducted on professional teachers in Madrasah schools in all regencies/cities in Bali which total of 906 teachers. The number of samples was determined based on...

Employees play a key role in the achievement of organizations’ objectives and thus every organization endeavors to ensure employee retention. However, as the organization endeavors to do this, they are faced with the challenge of employees’ turnover intentions. Although it has been suggested...

Despite the roles of intellectual capital (IC) as a competitive strategy for firm continued survival, its nexus with board gender diversity (BGD) has sparsely been investigated. The aim of this study is to analyse the effect of BGD on intellectual capital efficiency (ICF) of the listed deposit...

This study aimed to identify and analyse the sustainability of private universities in East Java in terms of their ability to utilize knowledge-based strategic assets. The approach used was the quantitative approach (positivism), using a survey research method. The data obtained was number...

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...

The impact of intellectual capital on firm performance is one of the key aspects of strategic management. This is particularly crucial for firms in the high-tech or service sectors. Intellectual capital dimensions, including human, organisational and social capital, are key to developing...

The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...

Recent studies suggest a potential relationship between intellectual capital dimensions and dynamic capabilities in achieving superior performance. However, these studies have made little effort to develop a framework for understanding this relationship, which is unsettling for managers. To...