DAMPAK GREEN INTELECTUAL CAPITAL DISCLOSURE TERHADAP SUSTAINABLE BUSINESS DAN KINERJA NON KEUANGAN

Authors

  • Erwin Saraswati Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya
  • Lia Candra Inata Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya

DOI:

https://doi.org/10.26418/apssai.v1i1.3

Keywords:

Green human capital, Green relational capital, Green structural capital, Non-financial performance, Sustainable business.

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.

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Published

02-10-2021

How to Cite

Saraswati, E., & Inata, L. C. (2021). DAMPAK GREEN INTELECTUAL CAPITAL DISCLOSURE TERHADAP SUSTAINABLE BUSINESS DAN KINERJA NON KEUANGAN. APSSAI ACCOUNTING REVIEW, 1(1), 36–50. https://doi.org/10.26418/apssai.v1i1.3

Issue

Vol. 1 No. 1 (2021): Oktober

Section

Articles

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