Business Sustainability: The Role of Financial Capability, Financial Performance, and Organization Culture as Literature Review

Financial capability is recognized as having a crucial role in improving financial performance, because it can provide essential support in making smarter financial decisions. Good financial performance is a source of business sustainability. The good financial capability lead to the implementation of more effective financial management practices so that it can improve financial performance, but there are conflicting research results. Good financial performance encourages the creation of business sustainability, but there are research results that are the opposite. Financial capability is mediated by financial performance that influences business sustainability, but there are different research results. Financial capability is moderated by culture that influences financial performance, but there are still conflicting studies. A deep understanding of the existence of financial capability in creating the realization of the company’s business continuity can identify financial opportunities and risks as elements of financial performance and plan long-term financial strategies. Keywords: Business Sustainability, Financial Capability, Financial Performance, Organization Culture. DOI: 10.7176/EJBM/17-3-02 Publication date: April 30th 2025