Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)

Does Intellectual Capital Affect the Competitiveness of Public Accounting Firms in Indonesia?

Authors
Jessica Natalia Salim, Fely Julia Christina Hartanto, Irene Shania, Devie Devie
Corresponding Author
Jessica Natalia Salim
Available Online 17 April 2020.
DOI
https://doi.org/10.2991/aebmr.k.200415.012How to use a DOI?
Keywords
Intellectual Capital, Organization Learning, Information Technology Investment, Competitive Advantage
Abstract

The purpose of this paper is to understand the relationship between Intellectual Capital, Organization Learning, and Competitive Advantage considering Information Technology Investment in Public Accountant Firm. Data were collected from 391 Public Accounting Firms registered in the Ministry of Finance of the Republic of Indonesia as of January 2019. The survey was sent by email and a total of 51 valid questionnaires were obtained and used to test the research model. This paper adopts Statistical Product and Service Solutions (SPSS) and Partial Least Square (PLS) program to test the direct effect and moderating effect of the variables. The result finds that Intellectual Capital and Organization Learning are significant factors in creating a Public Accountant Firm’s competitive advantage. The moderating effect of Information Technology Investment on Intellectual Capital and Competitive Advantages is also confirmed. Practical Implications This research can provide benefits for Public Accountant Firms to know the implications of Intellectual Capital, Organization Learning, and Information Technology Investment in improving the Competitive Advantage of a firm.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
17 April 2020
ISBN
978-94-6252-955-7
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200415.012How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Jessica Natalia Salim
AU  - Fely Julia Christina Hartanto
AU  - Irene Shania
AU  - Devie Devie
PY  - 2020
DA  - 2020/04/17
TI  - Does Intellectual Capital Affect the Competitiveness of Public Accounting Firms in Indonesia?
BT  - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
PB  - Atlantis Press
SP  - 58
EP  - 63
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200415.012
DO  - https://doi.org/10.2991/aebmr.k.200415.012
ID  - Salim2020
ER  -