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All Journal The Es Accounting and Finance
Ihsan Nasihin
Faculty of Economics and Business, Accounting Study Program, Buana Perjuangan University Karawang, Karawang, West Java, Indonesia
Economics, Econometrics & Finance

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Impact Strategic Green Human Capital, Green Structural Capital, and Green Relational Capital on Financial Performance Ihsan Nasihin; Dian Purwandari; Hendri Nur Ardiansyah; Desty Prawatiningsih; Erawati Kartika
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1079

Abstract

Study This aim for test influence Green Intellectual Capital (GIC) towards performance finance company with enter size company and leverage as variables control. Study This use approach quantitative with analysis descriptive and multiple linear regression. Secondary data obtained from report annual and reports sustainability company sector energy, materials raw materials and goods non- cyclical consumption listed on the Indonesia Stock Exchange (IDX) during 2019–2024 period. Research result show that Green Intellectual Capital influential positive and significant to performance finance company. In addition, the size company and leverage as variables control participate influence connection the coefficient value determination (R²) shows that the research model capable explain variation performance finance company in a way adequate.
Co-Authors Desty Prawatiningsih Dian Purwandari Erawati Kartika Hendri Nur Ardiansyah