Claim Missing Document
Check
Articles

Found 2 Documents
Search

Sustainable Growth as a Moderator of the Relationship Between Green Intellectual Capital and Environmental Performance with Financial Performance Luthfiah, Yussi Dwi; Wulandari, Fitri; Rahmadi, Silvi; Agustina, Sri
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and provide empirical evidence that sustainable growth moderates the relationship between green intellectual capital and environmental performance with financial performance. This research employs a quantitative associative approach using secondary data obtained from the Indonesia Stock Exchange (IDX) website, specifically from the official websites of the listed companies. The population consists of agricultural sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample selection was conducted using a purposive sampling method, resulting in 95 company-year observations that met the specified criteria. The results show that green intellectual capital has a significant effect on financial performance, while environmental performance does not significantly affect financial performance. Regarding the moderation test, the findings indicate that sustainable growth is able to moderate the relationship between green intellectual capital and financial performance. However, sustainable growth does not moderate the relationship between environmental performance and financial performance
PENGARUH GREEN INVESTMENT, GREEN STRATEGY, TAX AVOIDANCE, DAN FIRM VALUE TERHADAP CARBON EMISSION DISCLOSURE Wulandari, Fitri; Rahmadi, Silvi; Agustina, Sri; Linawati, Linawati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2354

Abstract

This study examines the influence of green investment, green strategy, tax avoidance, and firm value on carbon emission disclosure among companies listed in the ESGSKEHATI index in Indonesia. Using secondary data from annual and sustainability reports, the analysis applies a random effects panel regression to assess how environmental and financial factors drive corporate transparency in disclosing carbon information. The findings reveal that both green investment and green strategy have a positive and significant impact on the extent of carbon emission disclosure, indicating that proactive environmental initiatives and sustainability-oriented management contribute to improved corporate accountability. Conversely, tax avoidance and firm value show no significant effect, suggesting that environmental disclosure is more closely linked to sustainability commitment than to fiscal or market incentives. The study emphasizes the strategic importance of integrating environmental responsibility into corporate governance for long-term credibility and investor confidence.