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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Elvan Richardo Wirawan
Universitas Kristen Maranatha, Bandung
Economics, Econometrics & Finance

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Pengaruh Green Accounting, Intellectual Capital terhadap Kinerja Keuangan Perusahaan Sektor Kesehatan di Indonesia Elvan Richardo Wirawan; Aurora Angela
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1833

Abstract

This study's primary goal is to examine how intellectual capital and green accounting affect the financial performance of health sector businesses. The value added intellectual coefficient (VAIC) is used to quantify intellectual capital, and environmental expenses and eco-friendly products are used to measure green accounting. The analyzed data consists of secondary data from the annual reports of healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period from 2019 to 2022. Multiple linear regression method was employed in the data analysis. The study's conclusions suggest that while green products and environmental cost have no effect on a company's financial performance, intellectual capital has a favorable effect on the financial performance of businesses in the health sector. These results underscore the importance of effective management of intellectual capital to enhance financial success in the healthcare sector.
Co-Authors Aurora Angela