The Role of Religiosity in Moderating Intellectual Capital and ‎Business Performance

  • Authors

    • Sutapa Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia
    • Abdul Rohman Faculty of Economics, Diponegoro University, Semarang, Indonesia
    • Pujiharto Faculty of Economics, Diponegoro University, Semarang, Indonesia
    https://doi.org/10.14419/c1jknw20

    Received date: July 18, 2025

    Accepted date: August 25, 2025

    Published date: October 11, 2025

  • Intellectual Capital; Religiosity; Business Performance

  • 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.

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    Sutapa, Rohman, A., & Pujiharto. (2025). The Role of Religiosity in Moderating Intellectual Capital and ‎Business Performance. International Journal of Accounting and Economics Studies, 12(6), 430-437. https://doi.org/10.14419/c1jknw20