Jurnal Riset Akuntansi Aksioma
Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022

FAKTOR-FAKTOR YANG MEMPENGARUHI GREEN COMPETITIVE ADVANTAGE

Yulia Nur Atriksa Yulia Nur Atriksa (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Etty Murwaningsari (Fakultas Ekonomi dan Bisnis Universitas Trisakti)



Article Info

Publish Date
26 Dec 2022

Abstract

This study aims to examine and analyze the effect of environmental organizational culture, environmental leadership, environmental capability, green innovation, green supply chain management, and green organizational culture on green competitive advantage. This study analyzes the influence between variables through hypothesis testing (causality research). The data used are secondary data from sustainability reports and/or annual reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2021.There are 369 research samples that meet the predetermined criteria (purposive sampling method). Data analysis using SPSS version 22.0. The result is that environmental leadership, environmental capability, and green supply chain management have a significant positive effect on green competitive advantage, while environmental organizational culture, green innovation, and green organizational culture have no effect on green competitive advantage.

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Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...