DOES INTELLECTUAL CAPITAL AFFECT THE COMPETITIVENESS OF INDONESIAN ACCOUNTING FIRMS?
Jessica Natalia Salim, Fely Julia Christina Hartanto, Irene Shania, Devie
Petra Christian University
Siwalankerto 121-131, Surabaya, Indonesia
Abstract
The purpose of this paper is to find out the relationship between Intellectual Capital, Organizational Learning, and Competitive advantage considering Information Technology Investment in Public Accountant Firm. Data were collected from 391 Public Accounting Firms registered with 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 indicate that Intellectual Capital and Organization Learning are significant factors in creating Public Accountant Firm-s Competitive Advantage. Moderating effect of Information Technology Investment on Intellectual Capital and Competitive Advantages is confirmed. However this study does not distinguish public accounting firms affiliated with foreign parties or not affiliated, this can affect the results of research because public accounting firms affiliated with foreign parties will better appreciate organizational learning and intellectual capital. Suggestion for future research is to distinguish between a public accounting firm affiliated with a foreign party and not affiliated. This research can provide benefits for Public Accountant Firms to know the implications of Intellectual Capital, Organizational Learning, and Information Technology Investment in improving Competitive Advantage of the firm. This research is the first research that transforms the variables of the investment in Information Technology, Organizational Learning, and Intellectual capital in Indonesian Public Accounting Firms in creating competitive advantage.
Keywords: Intellectual Capital, Organizational Learning, and Information Technology Investment, and Competitive Advantage
Topic: Accounting