Pengaruh Komitmen Hijau dan Green Intellectual Capital terhadap Keunggulan Kompetitif pada Perusahaan Pertambangan Baru Bara di Indonesia

Authors

  • Dwi Rahmadini Department of Management, Universitas Muhammadiyah Kalimantan Timur
  • Praja Hadi Saputra Department of Management, Universitas Muhammadiyah Kalimantan Timur
  • Mursidah Nurfadillah Department of Management, Universitas Muhammadiyah Kalimantan Timur

DOI:

https://doi.org/10.59086/jam.v4i2.782

Keywords:

Green Commitment Green Intellectual Capital Competitive Advantage Coal Mining

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komitmen hijau dan green intellectual capital terhadap keunggulan kompetitif pada perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Populasi penelitian adalah seluruh perusahaan pertamabangan batu bara yang terdaftar di Bursa Efek Indonesia dan telah diseleksi menggunakan purposive sampling sehingga diperoleh 9 perusahaan sebagai sampel. Total data observasi sebanyak 36 data, dan teknik analisis yang digunakan adalah regresi linear berganda yang disertai dengan uji lain seperti statistik deskriptif, uji asumsi klasik, uji hipotesis serta koefisien determinasi dan koefisien korelasi. Hasil penelitian menunjukkan bahwa komitmen hijau menunjukkan arah pengaruh positif namun tidak signifikan terhadap keunggulan kompetitif, sementara Green Intellectual Capital menunjukkan arah pengaruh negatif yang juga tidak signifikan.
This study aims to examine the effect of green commitment and green intellectual capital on competitive advantage in coal mining companies listed on the Indonesia Stock Exchange for the period 2020-2023. This research is a quantitative study using secondary data. The research population is all coal mining companies listed on the Indonesia Stock Exchange and has been selected using purposive sampling so that 9 companies are obtained as samples. The total observation data is 36 data, and the analysis technique used is multiple linear regression accompanied by other tests such as descriptive statistics, classical assumption test, hypothesis testing as well as the coefficient of determination and correlation coefficient. The results show that green commitment shows a positive but insignificant direction of influence on competitive advantage, while Green Intellectual Capital shows a negative direction of influence which is also insignificant.
 

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Published

2025-06-17

How to Cite

Rahmadini, D., Saputra, P. H., & Nurfadillah, M. (2025). Pengaruh Komitmen Hijau dan Green Intellectual Capital terhadap Keunggulan Kompetitif pada Perusahaan Pertambangan Baru Bara di Indonesia. Balance : Jurnal Akuntansi Dan Manajemen, 4(2), 427–441. https://doi.org/10.59086/jam.v4i2.782