Yulia Nur Atriksa Yulia Nur Atriksa
Fakultas Ekonomi dan Bisnis Universitas Trisakti

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FAKTOR-FAKTOR YANG MEMPENGARUHI GREEN COMPETITIVE ADVANTAGE Yulia Nur Atriksa Yulia Nur Atriksa; Etty Murwaningsari
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.177

Abstract

This study aims to examine and analyze the effect of environmental organizational culture, environmental leadership, environmental capability, green innovation, green supply chain management, and green organizational culture on green competitive advantage. This study analyzes the influence between variables through hypothesis testing (causality research). The data used are secondary data from sustainability reports and/or annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2021.There are 369 research samples that meet the predetermined criteria (purposive sampling method). Data analysis using SPSS version 22.0. The result is that environmental leadership, environmental capability, and green supply chain management have a significant positive effect on green competitive advantage, while environmental organizational culture, green innovation, and green organizational culture have no effect on green competitive advantage.