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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Applied Business and International Management
I Ketut Suryanawa
Faculty of Economics and Business, Udayana University, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Influence of Green Accounting and Intellectual Capital on SRI-KEHATI Firms’ Sustainability (2018–2022) I Ketut Suryanawa; Maria Mediatrix Ratna Sari; I Gusti Ayu Desni Saraswati Sudirga
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.4091

Abstract

Sustainability has become a central concern in modern business practices, prompting organizations to integrate environmental responsibility and the management of intellectual resources into their performance strategies. However, empirical research linking green accounting and intellectual capital to sustainability performance, particularly in emerging markets, remains limited. This study examines the influence of green accounting and intellectual capital on the sustainability performance of companies listed in the SRI-KEHATI Index during the 2018–2022 period. Using a quantitative approach and purposive sampling, 17 companies were selected as the research sample. Multiple linear regression analysis was employed to assess the effect of the independent variables on sustainability performance. The results show that both green accounting and intellectual capital have a statistically significant positive influence on sustainability performance, with green accounting exhibiting a stronger effect (? = 0.421, p 0.05) compared to intellectual capital (? = 0.337, p 0.05). These findings affirm stakeholder and legitimacy theories, showing that environmental accountability and intangible resource management are vital for long-term sustainability, and that integrating them into strategy can boost financial, environmental, and social outcomes
The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022) Putu Talia Natasia Putri; I Dewa Nyoman Badera; I Ketut Suryanawa
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.820

Abstract

Financial difficulties occur when a company's financial situation deteriorates, potentially leading to insolvency or liquidation. This study seeks to gather real-world evidence on how profitability, liquidity, debt levels, gender diversity, and political ties impact financial distress. The research focused on property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, with a sample size of 208. Sample selection followed purposive sampling methods. Data analysis was performed using logistic regression techniques with the SPSS software. Findings indicate that higher profitability and liquidity are associated with lower levels of financial distress. These results support agency and signal theories, providing empirical evidence on the link between profitability, liquidity, and financial distress. However, leverage, gender diversity, and political connections were found to have no significant impact on financial distress. Contrary to expectations, the study did not confirm agency, signal, or feminist theories. The practical implications of this research include offering a deeper understanding to scholars and readers, serving as a valuable resource for further studies on the subject.
Co-Authors I Dewa Nyoman Badera I Gusti Ayu Desni Saraswati Sudirga Maria Mediatrix Ratna Sari Putu Talia Natasia Putri