Digital Culture and Intellectual Capital in Sustainability Accounting: Its Impact on the Reputation and Performance of Manufacturing Companies in Indonesia

Andrianto Andrianto; Bagus  Pribadi; M. Nashiruddin  Darajat; Juliana Zahra

doi:10.14414/jebav.v29i2.5488

Vol. 29 No. 2 (2026), Articles

Vol. 29 No. 2 (2026) Pages 1-18

Digital Culture and Intellectual Capital in Sustainability Accounting: Its Impact on the Reputation and Performance of Manufacturing Companies in Indonesia

Andrianto Andrianto⁺⁻
Bagus Pribadi⁺⁻
M. Nashiruddin Darajat⁺⁻
Juliana Zahra⁺⁻

Andrianto Andrianto

Faculty of Economics and Business, Muhammadiyah University of Lamongan, Lamongan, Indonesia

Bagus Pribadi

Faculty of Economics and Business, Muhammadiyah University of Lamongan, Lamongan, Indonesia

M. Nashiruddin Darajat

Faculty of Economics and Business, Muhammadiyah University of Lamongan, Lamongan, Indonesia

Juliana Zahra

Faculty of Economics and Business, Muhammadiyah University of Lamongan, Lamongan, Indonesia

DOI: 10.14414/jebav.v29i2.5488

Published 17-08-2026

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Keywords

Digital Cultur
Intellectual Capital
Sustainability Accounting
Government Policy
Corporate Reputation
Financial Performance

How to Cite

Andrianto, A., Pribadi, B., Darajat, M. N., & Zahra, J. (2026). Digital Culture and Intellectual Capital in Sustainability Accounting: Its Impact on the Reputation and Performance of Manufacturing Companies in Indonesia. Journal of Economics, Business, & Accountancy Ventura, 29(2), 1-18. https://doi.org/10.14414/jebav.v29i2.5488

Abstract

This study aims to examine the influence of digital culture, intellectual capital, and sustainability accounting (ESG) on the financial performance and corporate reputation of manufacturing firms in Indonesia. It also investigates the moderating role of government policies in strengthening the relationships among these variables. The study employs a quantitative survey design with data collected from 358 manufacturing organizations and analyzed using structural equation modeling (SEM).

The findings reveal that digital culture significantly enhances intellectual capital, sustainability accounting (ESG), and corporate reputation. Intellectual capital and ESG partially mediate the relationship between digital culture and financial performance, indicating that the benefits of digital transformation are strengthened through the development of knowledge-based resources and sustainable business practices. Furthermore, government policies moderate the relationship between intellectual capital and corporate reputation, highlighting the importance of regulatory support in shaping organizational outcomes. These results emphasize that digital transformation, the development of intellectual capital, and the implementation of ESG practices are crucial for improving transparency, strengthening public trust, and achieving long-term financial performance. This study contributes to the literature by integrating digital culture and intellectual capital within the ESG framework in the context of Indonesian manufacturing firms. The findings also support the Resource-Based View (RBV) and Dynamic Capability Theory, suggesting that the integration of digital, intellectual, and sustainability resources is essential for building long-term competitiveness and corporate reputation in the era of Industry 4.0.

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Digital Culture and Intellectual Capital in Sustainability Accounting: Its Impact on the Reputation and Performance of Manufacturing Companies in Indonesia

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