Pengaruh Penerapan Green Accounting, Environmental Performance, Intellectual Capital Terhadap Sustainable Growth

Sufi', Fulan Yustinne Nadhotul (2024) Pengaruh Penerapan Green Accounting, Environmental Performance, Intellectual Capital Terhadap Sustainable Growth. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to test and prove the influence of green accounting, environmental performance, and intellectual capital on sustainable growth. The method used in this study is a quantitative method that aims to test the influence between variables. The population used in this study consists of manufacturing companies listed on the IDX during the 2020-2022 period and received an environmental performance assessment from the Ministry of Environment and Forestry. The sampling technique in this study uses purposive sampling with a sample of 117 data from 39 manufacturing companies with different sub-sectors listed on the IDX for the 2020-2022 period. Data analysis was carried out using the multiple panel data regression method through the Eviews 12 program. The results of this study show that green accounting has a significant positive effect on sustainable growth. However, this study found that environmental performance has no effect on sustainable growth. In addition, intellectual capital also has no effect on sustainable growth. This research provides practical implications for stakeholders in formulating policies that encourage sustainable business practices in the manufacturing sector.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWidodo, Condro0027039204condro.widodo.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Fulan Yustinne Nadhotul Sufi'
Date Deposited: 11 Jul 2024 04:54
Last Modified: 11 Jul 2024 04:54
URI: https://repository.upnjatim.ac.id/id/eprint/25795

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