Jurnal Akuntansi Trisakti
Vol. 10 No. 2 (2023): September

PENGARUH INTANGIBLE ASSET, FINANCIAL FLEXIBILITY, GREEN INNOVATION, DAN HUMAN CAPITAL TERHADAP SUSTAINABLE GROWTH PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BEI

Citrahartani, Luluk (Unknown)
Dewi, R. Rosiyana (Unknown)



Article Info

Publish Date
30 Sep 2023

Abstract

This research aims to examine the influence of intangible assets, financial flexibility, green innovation, and human capital on sustainable growth of companies, with firm size and return on assets (ROA) as control variables. The study uses a sample of 136 high-profile companies from the period of 2018 to 2021, with total of 544 observations. Through descriptive statistical tests, panel data model testing, hypothesis testing, and multiple linear regression analysis, the findings of this study indicate that intangible assets and financial flexibility have a positive effect on sustainable growth. However, green innovation and human capital have a negative impact on sustainable growth of companies. These results suggest that valuable intangible assets and good financial flexibility contribute to enhancing sustainable growth, whereas high levels of green innovation and human capital may not always have a positive impact on sustainable growth. Further research is recommended to understand the reasons why green innovation and human capital have a negative influence on the sustainable growth of companies.

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Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...