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All Journal Balance : Jurnal Akuntansi dan Manajemen
Wulandari, Sepia Tri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Komitmen Hijau dan Green Intellectual Capital Terhadap Kinerja keberlanjutan Perusahaan Pertambangan Batu Bara di Indonesia Wulandari, Sepia Tri; Saputra, Praja Hadi; Pribadi, Muhammad Iqbal
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.784

Abstract

This study aims to analyze the influence of green commitment and Green Intellectual Capital on sustainability performance. The research was conducted using a quantitative approach and secondary data. This study used 34 coal mining companies listed on the Indonesia Stock Exchange, selected using purposive sampling during the period 2020-2023. Data analysis was performed using multiple linear regression, supplemented by descriptive statistical tests and classical assumption tests. The results of the study indicate that green commitment has a positive but insignificant effect on sustainability performance. Similarly, Green Intellectual Capital also has a positive but insignificant effect on sustainability performance.
Co-Authors Praja Hadi Saputra Pribadi, Muhammad Iqbal