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All Journal Apssai Accounting Review (ApAR)
Lia Candra Inata
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya
Economics, Econometrics & Finance Education Environmental Science Social Sciences

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DAMPAK GREEN INTELECTUAL CAPITAL DISCLOSURE TERHADAP SUSTAINABLE BUSINESS DAN KINERJA NON KEUANGAN Erwin Saraswati; Lia Candra Inata
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.127 KB) | DOI: 10.26418/apssai.v1i1.3

Abstract

This study aims to examine the components of green intellectual capital (realtional capital, human capital and structural capital) on sustainable business and non-financial performance. Samples obtained by 48 mining companies in Indonesia for two periods, 2017-2018, were tested using simple regression analysis. The results show that green human capital and green structural capital cannot increase a sustainable business. Generally speaking, green intellectual capital can improve financial performance (number of awards received). This research shows that the relationship between the company and stakeholders is not supported through a collaborative approach. The results of this study support the legitimacy theory, mining companies make disclosures that their stakeholders want to legitimize their sustainability.
Co-Authors Erwin Saraswati