Impact Strategic Green Human Capital, Green Structural Capital, and Green Relational Capital on Financial Performance

Ihsan Nasihin (Faculty of Economics and Business, Accounting Study Program, Buana Perjuangan University Karawang, Karawang, West Java, Indonesia)
Dian Purwandari (Faculty of Economics and Business, Accounting Study Program, Buana Perjuangan University Karawang, Karawang, West Java, Indonesia)
Hendri Nur Ardiansyah (Faculty of Economics and Business, Accounting Study Program, Buana Perjuangan University Karawang, Karawang, West Java, Indonesia)
Desty Prawatiningsih (Faculties Da’wah, Hajj and Umrah Management Study Program, UIN Sultan Maulana Hasanuddin Banten, Serang, Banten, Indonesia)
Erawati Kartika (Faculty of Economics and Business, Accounting Study Program, AKI University, Semarang, Central Java, Indonesia)

The Es Accounting and Finance
Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)

Study This aim for test influence Green Intellectual Capital (GIC) towards performance finance company with enter size company and leverage as variables control. Study This use approach quantitative with analysis descriptive and multiple linear regression. Secondary data obtained from report annual and reports sustainability company sector energy, materials raw materials and goods non- cyclical consumption listed on the Indonesia Stock Exchange (IDX) during 2019–2024 period. Research result show that Green Intellectual Capital influential positive and significant to performance finance company. In addition, the size company and leverage as variables control participate influence connection the coefficient value determination (R²) shows that the research model capable explain variation performance finance company in a way adequate.