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All Journal JIAI (Jurnal Ilmiah Akuntansi Indonesia)
Iis Badriah
Financial Accounting

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PENGARUH GREEN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN CRUDE PALM OIL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Iis Badriah; Devi Astriani; Dhea Imroatul Fatihah
JIAI (Jurnal Ilmiah Akuntansi Indonesia) Vol. 10 No. 1 (2025): Edisi April
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v10i1.3079

Abstract

This research endeavors to examine the influence of Green Intellectual Capital on the financial performance of firms operating within the Crude Palm Oil (CPO) sector that are listed on the Indonesia Stock Exchange during the period from 2019 to 2023. Green Relational Capital, Green Structural Capital, and Green Human Capital are the three primary parts of Green Intellectual Capital, each of which contributes to the enhancement of corporate value via sustainable methodologies. The methodological framework The study implemented a quantitative approach by employing multiple linear regression analysis. The findings of the research indicate that Green Human Capital exerts a positive and statistically significant effect on financial performance, while Green Structural Capital demonstrates a significant yet adverse impact. Conversely, Green Relational Capital lacks exert a meaningful statistical impact on the organization’s financial performance. This study posits that a workforce endowed with sustainability expertise can facilitate an increase in corporate profitability, while investments directed towards organizational structure must be judiciously managed to prevent detriment to financial performance. The implications derived from this study underscore the necessity for organizations to formulate a more effective management strategy for Green Intellectual Capital in order to attain sustainable financial outcomes.
Co-Authors Devi Astriani Dhea Imroatul Fatihah