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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Referensi : Jurnal Ilmu Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management International Journal of Trends in Accounting Research Jurnal Akuntansi Manado (JAIM) International Journal of Trends in Accounting Research Indonesian Journal of Banking and Financial Technology (FINTECH)
Welly, Yerisma
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Journal : Jurnal Akuntansi Manado (JAIM)

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Role of Green Intellectual Capital and Green Innovation to Corporate Economic Sustainability Yerisma Welly; Martin Yehezkiel Sianipar; Novi Darmayanti; Arthur Simanjuntak; Muhammad Isa Alamsyahbana
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7260

Abstract

The purpose of this study was to determine the effect of GIC and GI on CES. The research focused on consumer goods sector listed on the IDX for 2018-2022 period with a sample of 42 companies. The research method uses quantitative data analysis with a panel data regression analysis approach. Findings reveal a significant and positive relationship between GIC and CES. GIC enables companies to adopt sustainable business practices, which increases company profitability. GIC provides a competitive advantage in managing environmental risks, meeting customer demands regarding environmental issues, and adapting to changes in regulations related to sustainability. However, the results also show a significant negative impact of GI on CES. GI may lead to a decline in CES in the short term because significant financial resources are required to implement green innovations, which can reduce a company's financial elasticity. This can force companies to abandon profitable production and investment activities.
Co-Authors Acai Sudirman Ana Fitriyatul Bilgies Andri Zainal Andy Wijaya Arfan Ikhsan ARFAN IKHSAN Armansyah Armansyah Arthur Simanjuntak, Arthur Chartady, Rachmad Christine Loist Debi Eka Putri Dewi Delima Hutagalung Duma Megaria Elisabeth Efendi, Efendi Elly Susanti Erbin Chandra Ernest Grace Esa Setiana Farah Soufika Thahirah Fry Melda Saragih Galih Supraja Khairul Azwar Khairunnisa Harahap Loist Abdi Putra Marto Silalahi Marto Silalahi Muhammad Isa Alamsyahbana Musa Fernando Silaen Nelly Ervina Novi Darmayanti Novi Darmayanti Noviani Noviani Pasca Dwi Putra Qurrotal Qolbiyah Septony B. Siahaan Sevira Lupita Anjani Sianipar, Martin Yehezkiel Sisca Sisca Situmeang, Chandra Supitriyani Supitriyani Syahrijal Hidayat Tengku Citra Nisa Farza Vivi Candra Yenny Wati Yusnaini Yusnaini Yusrizal