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Sang Ayu Putu Wilang Ica Swari
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Green Accounting, Intellectual Capital, Gender Diversity dan Kinerja Keberlanjutan Perusahaan Sang Ayu Putu Wilang Ica Swari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p04

Abstract

This research aims to determine the influence of green accounting, intellectual capital, and gender diversity on Corporate Sustainability Performance (CSP). The population in the study consisted of companies listed in the SRI-KEHATI Index for the 2016-2020 period. The sample was determined using a purposive sampling technique, with a total sample of 12 companies. Multiple linear regression analysis is used to test the influence of green accounting, intellectual capital, and gender diversity on CSP. The results of this research show that green accounting, intellectual capital, and gender diversity have a positive effect on CSP. This research can support stakeholder theory and can provide additional information for consideration by stakeholders regarding decision making. Kata Kunci: Corporate Sustainability Performance, Green Accounting, Intellectual Capital, Gender Diversity
Co-Authors Maria Meiatrix Ratna Sari