Owner : Riset dan Jurnal Akuntansi
Vol. 10 No. 1 (2026): Article Research January 2026

Corporate environmental ethics as a catalyst: Strengthening green innovation for sustainable competitive advantage

Magda Siahaan (Trisakti School of Management)
Edi Sopyan (Universitas Trisakti)
Theonino David N (Universitas Terbuka)
Hofandrik Lase (Universitas Bung karno)



Article Info

Publish Date
05 Feb 2026

Abstract

This study empirically evaluates the influence of green intellectual capital, green innovation, and environmental management on green competitive advantage, with corporate environmental ethics as a moderating variable. The associative hypothesis-testing method was used on primary data from a survey, distributing questionnaires to all employees of 238 industrial companies and 30 industrial companies in Indonesia, using purposive sampling, and the data were analyzed using the SEM method in AMOS software. Achieving Green competitive advantage through environmentally conscious human resources, strong corporate ethics, green structural and relational capital management, and sustainable organizational culture, although integrated implementation, is still a challenge in Indonesia. This research implication Incorporates environmental ethics, cultivates sustainable human resources, executes sustainability strategies, and emphasises the triple bottom line to attain a green competitive advantage; furthermore, the government can facilitate this through incentives, regulations, and the promotion of environmental awareness.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...