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Abstract

This study examines how Intellectual Capital and Corporate Social Responsibility influence Sustainable Competitive Advantage in traditional Indonesian banks. In the banking sector, research on the synergy between these two elements is scarce. The secondary data used in this quantitative study comes from ninety-two observations of banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Random Effects Model and panel data regression were used to analyze the data. The t-test findings show that Intellectual Capital has a positive and significant influence on SCA, with a probability of 0.0003. In contrast, CSR was shown to have no significant influence on SCA, with a likelihood value of 0.8408. It is determined that SCA (measured by ROA) is mainly driven by internal investments in efficiency and knowledge , whereas CSR is viewed in the short term as a cost that has no immediate influence on asset profitability.

Keywords

Intellectual Capital corporate social responsibility Sustainable Competitive Advantage

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