Does Intellectual Capital Affect the Competitiveness of Public Accounting Firms in Indonesia?
- 10.2991/aebmr.k.200415.012How to use a DOI?
- Intellectual Capital, Organization Learning, Information Technology Investment, Competitive Advantage
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.
- © 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 - 10.2991/aebmr.k.200415.012 ID - Salim2020 ER -