Article Per Year (5 Year)
p-Index From 2020 - 2025
3.776
P-Index
This Author published in this journals
All Journal JDM (Jurnal Dinamika Manajemen) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Scientific Journal of Reflection : Economic, Accounting, Management and Business EKUITAS (Jurnal Ekonomi dan Keuangan) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal PKM Manajemen Bisnis Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Asian Journal of Social and Humanities
Ruhiyat, Endang
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Economics, Business,

 1 
The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Khotimah, Husnul; Ruhiyat, Endang; Hakim, Dani Rahman
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4256

Abstract

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.
The Effect of Green Intellectual Capital, Good Corporate Governance, and Growth Options on Sustainability Performance Khotimah, Husnul; Ruhiyat, Endang; Hakim, Dani Rahman
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.4256

Abstract

Global climate change, deforestation, plastic pollution, and other environmental issues have made sustainability performance an increasingly researched topic. This study investigates the impact of green intellectual capital, good corporate governance, and growth options on the sustainability performance of primary consumer goods sector companies in Indonesia. Additionally, it examines the moderating role of public ownership. We measure sustainability performance using a composite index based on the sustainability balanced scorecard and the G4 Global Reporting Initiative's sustainability reporting disclosure framework. To our knowledge, this study is the first to employ this specific measurement method. Using a random effects estimator on 144 observations, we estimated our models. The findings indicate that good corporate governance, growth options, and public ownership positively influence sustainability performance, while green intellectual capital does not. Furthermore, the study reveals that public ownership strengthens the effects of green intellectual capital and growth options on sustainability performance. This suggests that in companies with low public ownership, green intellectual capital alone may not sufficiently enhance sustainability performance.
Co-Authors Adhitia Hermawan, Rangga Afridayani, Afridayani Ahmad Rifai Andini, Andini Anggraini, Anggun Bagus Riyanto, Muhammad Fathan Cahyani, Yenni Dani Rahman Hakim, Dani Rahman Doringin, Ferry Haussain Irsyad, Achmad Dias Heni Pujiastuti Holiawati Holiawati, Holiawati Husnul Khotimah Indawati, Indawati Ismanto, Juli Jaenudin Jaenudin Kurniawan, Muhammad Erick Mahfudyanto, Akhirul Marjohan, Masno Napisah, Napisah Nugrahani, Sulih Oktavianna, Rakhmawati Prasetya, Eka Rima Prasetyo, Wahyu Heri Pratiwi, Adhitya Putri Priambada, Arga Purnomo, Listiya Ike Rima Prasetya, Eka Rosana, Andri Murti Roza, Putri Rusdi Rusdi Rusdi, - Sari Dewi, Siti Ratna Sri Agustina, Sri Sugiyanto - Suripto Suripto Tatariyanto, Firman Wardokhi, Wardokhi Waryanto, Hendro Wuri Handayani