Jurnal Proaksi
Vol. 13 No. 1 (2026): Januari - Maret 2026

Peran Intellectual Capital Disclosure dan Green Culture Dalam Meningkatkan Green Economic Performance

Johannes Kristian Siregar (Universitas Informatika dan Bisnis Indonesi)
Antonius Bimo Rentor (Universitas Informatika dan Bisnis Indonesia)
Intan Putri Saleha (Universitas Widyatama)
Anisa Putri Azzahra (Universitas Informatika dan Bisnis Indonesia)



Article Info

Publish Date
13 Jan 2026

Abstract

The increasingly fierce economic competition and uncertain economic conditions post-Covid-19, where manufacturing companies are expected to compete and required to be more transparent in disclosing information about their operations. The decline in the PMI Manufacturing impacts layoffs and affects the decline in public purchasing power, while at the same time, the production of goods will be limited, resulting in a trade deficit. The researchers aim to reveal how Intellectual Capital Disclosure and Green Culture influence Green Economic Performance. There are 142 non-cyclical consumer manufacturing companies in the IDX population, and 27 of those companies are used as samples. Multiple linear regression analysis is the method used to analyze the data. The disclosure of Intellectual Capital has a negative effect, while Green Culture has a positive effect on Green Economic Performance.

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Journal Info

Abbrev

JPK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Proaksi Jurnal Proaksi merupakan Jurnal Ekonomi yang diterbitkan oleh Program Studi Akuntansi Universitas Muhammadiyah Cirebon, menerima artikel ilmiah berupa hasil penelitian dan literatur dalam kajian Akuntansi dan Manajemen. Penerbit : Program Studi Akuntansi Fakultas Ekonomi Universitas ...