Pengaruh Green Accounting, Intellectual Capital, Terhadap Kinerja Perusahaan Manufaktur Yang Terdaftar Di BEI

Authors

  • Fitrotul Mu’Affah Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Fetri Setyo Liyundira Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Sochib Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords:

Green Accounting, Intellectual Capital, Kinerja Perusahaan

Abstract

This research delves into the intricate interplay between
intellectual capital and green accounting, elucidating their impact
on business performance. The study adopts a quantitative
approach, meticulously utilizing secondary data. Employing a
purposive sampling technique, a sample of 31 industrial companies
listed on the Indonesia Stock Exchange between 2020 and 2022
was carefully selected. To unravel the underlying relationships,
multiple linear regression was applied to the meticulously gathered
data.

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Published

2024-10-27