Balance : Jurnal Akuntansi dan Manajemen
Vol. 4 No. 2 (2025): Agustus 2025

Pengaruh Komitmen Hijau dan Green Intellectual Capital Terhadap Kinerja keberlanjutan Perusahaan Pertambangan Batu Bara di Indonesia

Wulandari, Sepia Tri (Unknown)
Saputra, Praja Hadi (Unknown)
Pribadi, Muhammad Iqbal (Unknown)

Article Info

Publish Date
18 Jun 2025

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.

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Journal Info
Balance : Jurnal Akuntansi dan Manajemen
Website

Abbrev

jam

Publisher

Lembaga Riset Ilmiah

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and ...