Jurnal Ilmiah Akuntansi
Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)

LITERATURE : ANALISIS GOING CONCERN, GREEN ECONOMY, INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL

Muhamad Fa'iz Paryono (Unknown)
Nera Marinda Machdar (Unknown)

Article Info

Publish Date
16 Dec 2025

Abstract

This article aims to analyze the conceptual relationship between Going Concern, Green Economy, and Intellectual Capital on Company Performance with Managerial Ownership as a moderating variable. This study employs a narrative literature review by synthesizing previous research to formulate hypotheses for future empirical investigations. The synthesis indicates that Green Economy and Intellectual Capital are positively associated with Company Performance, while the influence of Going Concern remains inconclusive. Managerial Ownership is identified as a potential moderating variable that may strengthen these relationships

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Journal Info
Jurnal Ilmiah Akuntansi
Website

Abbrev

jilak

Publisher

CV. Denasya Smart Publisher

Subject

Education Other

Description

Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, ...