The Effect of Green Accounting and Green Intellectual Capital on Profitability
Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the da...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Tarumanagara
2025-05-01
|
| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://ecojoin.org/index.php/EJA/article/view/2841 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849688556613664768 |
|---|---|
| author | Meily Surianti Michelle Theresa Hutagalung |
| author_facet | Meily Surianti Michelle Theresa Hutagalung |
| author_sort | Meily Surianti |
| collection | DOAJ |
| description | Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the data for this study. A total of 31 firms were gathered as study samples via purposive sampling. The tests were conducted using Smart-PLS software and multivariate statistical analysis using the SEM-PLS technique. According to this study's findings, all four types of green capital, green accounting, green human capital, green structural capital, and green relational capital, had no impact on profitability. |
| format | Article |
| id | doaj-art-ec4982a42f7f4c18a8d0dfe6230e32c5 |
| institution | DOAJ |
| issn | 1410-3591 2549-8800 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-ec4982a42f7f4c18a8d0dfe6230e32c52025-08-20T03:21:56ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002025-05-0129231233510.24912/ja.v29i2.28412825The Effect of Green Accounting and Green Intellectual Capital on ProfitabilityMeily Surianti0Michelle Theresa Hutagalung1Department of Public Financial Accounting, Faculty of Accounting, Politeknik Negeri MedanDepartment of Public Financial Accounting, Faculty of Accounting, Politeknik Negeri MedanProfitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the data for this study. A total of 31 firms were gathered as study samples via purposive sampling. The tests were conducted using Smart-PLS software and multivariate statistical analysis using the SEM-PLS technique. According to this study's findings, all four types of green capital, green accounting, green human capital, green structural capital, and green relational capital, had no impact on profitability.https://ecojoin.org/index.php/EJA/article/view/2841green accounting; green human capital; green structural capital; green relational capital; profitability. |
| spellingShingle | Meily Surianti Michelle Theresa Hutagalung The Effect of Green Accounting and Green Intellectual Capital on Profitability Jurnal Akuntansi green accounting; green human capital; green structural capital; green relational capital; profitability. |
| title | The Effect of Green Accounting and Green Intellectual Capital on Profitability |
| title_full | The Effect of Green Accounting and Green Intellectual Capital on Profitability |
| title_fullStr | The Effect of Green Accounting and Green Intellectual Capital on Profitability |
| title_full_unstemmed | The Effect of Green Accounting and Green Intellectual Capital on Profitability |
| title_short | The Effect of Green Accounting and Green Intellectual Capital on Profitability |
| title_sort | effect of green accounting and green intellectual capital on profitability |
| topic | green accounting; green human capital; green structural capital; green relational capital; profitability. |
| url | https://ecojoin.org/index.php/EJA/article/view/2841 |
| work_keys_str_mv | AT meilysurianti theeffectofgreenaccountingandgreenintellectualcapitalonprofitability AT michelletheresahutagalung theeffectofgreenaccountingandgreenintellectualcapitalonprofitability AT meilysurianti effectofgreenaccountingandgreenintellectualcapitalonprofitability AT michelletheresahutagalung effectofgreenaccountingandgreenintellectualcapitalonprofitability |