Atma Jaya Accounting Reseach (AJAR)
Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)

THE EFFECT OF INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH MODERATED BY THE GREEN INNOVATION STRATEGY

Medeleen Florencia Kawilarang (Universitas Atma Jaya Makassar)
Fransiskus E. Daromes (Universitas Atma Jaya Makassar)
Paulus Tangke (Universitas Atma Jaya Makassar)

Article Info

Publish Date
27 Feb 2023

Abstract

This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 companies based on purposive sampling of all non-financial companies on the Indonesia Stock Exchange (IDX) period 2017-2020. The results show that intellectual capital has a negative and significant effect on sustainable growth. The findings also show that green innovation strategy is able to moderate the relationship between intellectual capital and sustainable growth. This research recommends positive values ​​in the green innovation strategy to control intellectual capital in order not to threaten the company's sustainability.

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Journal Info
Atma Jaya Accounting Reseach (AJAR)
Website

Abbrev

AJAR

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan ...