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

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.