Jurnal Akuntansi & Auditing Indonesia
Vol 27, No 1 (2023)

Determinants of green organizational identity and its impact on green competitive strategy

Desak Nyoman Sri Werastuti Desak (Universitas Pendidikan Ganesha, Bali, Indonesia)
Rumanintya Lisaria Putri (National Research and Innovation Agency Indonesia, Jakarta, Indonesia)
Mayasari Mayasari (Education of Economic Study Progam, FKIP, Universitas Jambi, Jambi, Indonesia)
Rizka Wahyuni Amelia (National Research and Innovation Agency Indonesia, Jakarta, Indonesia)
Purwanti (National Research and Innovation Agency Indonesia, Jakarta, Indonesia)
Eko Wahyono (National Research and Innovation Agency Indonesia, Jakarta, Indonesia)
Sriyono (Universitas Muhamadiyah Sidoarjo, Sidoarjo, Indonesia)
Juliana Carolina Kilmanun (National Research and Innovation Agency Indonesia, Jakarta, Indonesia)
A. Nururrochman Hidayatulloh (National Research and Innovation Agency Indonesia, Jakarta, Indonesia)
Agung Sutoto (National Research and Innovation Agency Indonesia, Jakarta, Indonesia)



Article Info

Publish Date
28 Jun 2023

Abstract

This study aims to examine the effect of green intellectual capital and organizational environmental management on green organizational identity and its impact on the green competitive strategy. In this study, green intellectual capital is represented by green human capital, green structural capital, and green relational capital. Meanwhile, the organization's environmental management is represented by an environmental-oriented organizational culture, environmental-oriented leadership, and environmental-oriented capabilities. This study applies a survey that is distributed to 170 respondents who have managerial positions. The sample selection for functional is that respondents have influence and experience in the organization where the respondent works. The number of questionnaires that were successfully returned from the respondents was 146 pieces. From the results of hypothesis testing, it is known that green human capital and environmentally oriented culture have a significant positive effect on green organizational identity. Meanwhile, green structural capital, green relational capital, environmentally oriented leadership, and environmentally oriented abilities do not affect green organizational identity. Green structural capital and green relational capital have a significant positive effect on the green competitive strategy. In contrast, green human capital, environmentally oriented culture, environmental-oriented leadership, and environmental-oriented abilities, green organizational identity do not affect the green competitive strategy.

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Journal Info

Abbrev

JAAI

Publisher

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI & AUDITING INDONESIA (JAAI) is published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik). Published twice a year on June and December, JAAI is a media of communication ...