Putri Roza, Endang Ruhiyat

PENGARUH GREEN ACCOUNTING, GREEN INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN

Introduction

Pengaruh green accounting, green intellectual capital, dan corporate social responsibility terhadap kinerja perusahaan. Teliti dampak green accounting, green intellectual capital, dan CSR terhadap kinerja perusahaan. Analisis pada perusahaan tambang Indonesia di IDX (2019-2023).

Abstract

This study aims to analyze the impact of green accounting, green intellectual capital, and corporate social responsibility on company performance. The research was conducted by analyzing sustainability reports and financial statements of companies in the mining sector (minerals) listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consists of 12 mining companies (minerals) listed on the Indonesia Stock Exchange during the period from 2019 to 2023, using random sampling technique. The data used in this study is secondary data in the form of sustainability reports and financial statements from each company included in the sample. The variables used in this study are Green Accounting (X1) as the first independent variable, Green Intellectual Capital (X2) as the second independent variable, and Corporate Social Responsibility (X3) as the third independent variable, while Company Performance (Y) serves as the dependent variable. The panel data regression method is used as the research methodology in this study. The analysis of the research results is conducted using EViews 13 software. The findings indicate that the best model is the Fixed Effect Model (FEM). The results show that green accounting, green intellectual capital, and corporate social responsibility have a significant impact on company performance. Specifically, corporate social responsibility has a significant and positive effect on company performance, while green accounting and green intellectual capital do not have a significant impact on company performance. Keywords: Green Accounting, Green Intellectual Capital, Corporate Social Responsibility, Company Performance.

Review

This study investigates the influence of green accounting, green intellectual capital, and corporate social responsibility on company performance within the Indonesian mining sector. The research addresses a highly relevant topic, as the integration of sustainability practices and performance metrics is increasingly crucial for businesses, particularly those operating in environmentally sensitive industries like mining. Focusing on listed companies on the Indonesia Stock Exchange provides valuable context for understanding sustainability drivers in a developing economy. The clear articulation of independent variables (Green Accounting, Green Intellectual Capital, Corporate Social Responsibility) and the dependent variable (Company Performance) sets a straightforward analytical framework. Methodologically, the study employs panel data regression, utilizing EViews 13, and identifies the Fixed Effect Model (FEM) as the most suitable. The data comprises secondary information from sustainability reports and financial statements of 12 mining companies over a five-year period (2019-2023), obtained through random sampling. While the chosen method is appropriate for analyzing panel data, the relatively small sample size of 12 companies, resulting in 60 observations, might limit the generalizability and robustness of the findings. A detailed explanation of how "Green Accounting," "Green Intellectual Capital," and "Company Performance" were operationalized and measured from these reports would significantly strengthen the methodological rigor and clarity of the study. The findings present a nuanced picture, indicating that while the combined effect of green accounting, green intellectual capital, and corporate social responsibility significantly impacts company performance, individually, only corporate social responsibility demonstrates a significant and positive effect. Surprisingly, green accounting and green intellectual capital do not show a significant impact. This divergence warrants further discussion regarding potential moderating factors, industry specifics, or the measurement proxies used. Future research could benefit from a larger sample size, exploring alternative measurements for the independent variables, and delving deeper into the theoretical implications of the non-significant findings for green accounting and green intellectual capital in this specific context.

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