Bilbinar, Shevila Indi (2026) Pengaruh Green Accounting, Keunggulan Bersaing, dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di BEI Tahun 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the influence of green accounting, competitive advantage, and intellectual capital on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research is motivated by fluctuations in the financial performance of the property and real estate sector, alongside growing demands for the adoption of sustainable business practices, competitive advantage, and the utilization of intangible assets to enhance corporate performance. The results indicate that, individually, green accounting does not have a significant effect on corporate financial performance. Competitive advantage, however, has a positive and significant effect on corporate financial performance. Meanwhile, intellectual capital does not have a significant effect on corporate financial performance. Collectively, green accounting, competitive advantage, and intellectual capital do not have a significant effect on corporate financial performance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Shevila Indi Bilbinar | ||||||||
| Date Deposited: | 13 Jul 2026 03:41 | ||||||||
| Last Modified: | 13 Jul 2026 04:35 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55226 |
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