The Role of Religiosity in Moderating Intellectual Capital and Business Performance

Rohman A., Sutapa , Pujiharto

Abstract

Indonesia's creative batik sector significantly contributes to national economic expansion. Developing intellectual capital through improved human resources, business relationships, cultural assets, and technological advancement is crucial for enhancing operational performance. Religious considerations are equally important for performance improvement. Government officials view intellectual capital as a fundamental approach to strengthening the batik industry outcomes. This investigation analyzes religiosity's moderating effect on the relationship between human, relational, and structural capital and batik industry performance across Central Java. Through questionnaire surveys of 214 participants and PLS statistical analysis, results demonstrated that human, relational, and structural capital all positively and significantly affected industry performance. Religious factors influenced the relationship between human and structural capital with performance, while showing no moderating effect on relational capital's performance impact.

Journal
International Journal of Accounting and Economics Studies
Page Range
430-437
Publication date
2025
Total citations

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