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All Journal JGE (Jurnal Geofisika Eksplorasi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Bina Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Journal of Educational Management Research Riwayat: Educational Journal of History and Humanities Journal of Community Empowerment Masyarakat: Jurnal Pengabdian Jurnal Sarjana Ilmu Pendidikan
Firmansyah, Fahmi
Unknown Affiliation
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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Journal : Riwayat: Educational Journal of History and Humanities

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Pengaruh Green Intellectual Capital Index, Biaya Corporate Social Responsibility, dan Green Accounting terhadap Kinerja Keuangan Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Raissa, Manda Azalia Nur; Rahmatika, Dien Noviany; Firmansyah, Fahmi
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, In proggress
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.48569

Abstract

From 2020 to 2024, this study explores the effects of Green Intellectual Capital, Corporate Social Responsibility costs, and Green Accounting on financial performance. The research uses data from mining companies listed on the Indonesia Stock Exchange and treats company size as a moderating variable. A quantitative methodology is adopted for this study, which relies on secondary data. Multiple linear regression analysis is the primary method used to examine the data, which was collected from the firms' annual and sustainability reports. The findings of this research are anticipated to highlight the significance of Green Intellectual Capital management, CSR investments, and Green Accounting implementation in boosting financial performance. Furthermore, the study examines the moderating role of company size on the relationships between these variables, providing valuable strategic recommendations for fostering sustainable business practices within the mining sector. This research should contribute to the field of sustainability and provide a roadmap for companies to enhance their financial performance with eco-friendly practices.
Co-Authors Abdullah Mubarok Abdulloh Mubarok Adiyani , Intan Ahmad Subagyo Aminul Fajri Amirah, Amirah Catur Wahyudi, Catur Dewi Indriasih Dien Noviany Rahmatika Gashimov, Denis Gashimov, Elchin Hasanah, Ari Kurniawati Ira Maya Hapsari Irwan Prasetyo Izzah, Iffa Anil Jaka Waskito Juli Riyanto Tri Wijaya Mei Rani Amalia Muhamad Sofian Hadi Nugroho, Rio Priandri Oktavia, Christine Bella Pangestu, Hamidah Asri Aji Prasetyono, Agus Raissa, Manda Azalia Nur Salsabila, Adis Setyowati Subroto Susilawati, Agnes Dwita Wulandari, Sherly Sri Yanti Puji Astutie Yustia Hapsari, Yustia