Pengaruh Komitmen Hijau dan Green Intellectual Capital Terhadap Kinerja keberlanjutan Perusahaan Pertambangan Batu Bara di Indonesia
DOI:
https://doi.org/10.59086/jam.v4i2.784Keywords:
Green Commitment, Green Intellectual Capital, Sustainability PerformanceAbstract
Downloads
References
Abdul Latif, R., Taufil Mohd, K. N., Kamardin, H., & Mohd Ariff, A. H. (2023). Determinants of Sustainability Disclosure Quality among Plantation Companies in Malaysia. Sustainability (Switzerland), 15(4), 1–23. https://doi.org/10.3390/su15043799
Afridi, S. A., Shahjehan, A., Zaheer, S., Khan, W., & Gohar, A. (2023). Bridging Generative Leadership and Green Creativity: Unpacking the Role of Psychological Green Climate and Green Commitment in the Hospitality Industry. SAGE Open, 13(3), 1–17. https://doi.org/10.1177/21582440231185759
Alnaim, M., & Metwally, A. B. M. (2024). Green Intellectual Capital and Corporate Environmental Performance: Does Environmental Management Accounting Matter? Administrative Sciences, 14(12), 1–21. https://doi.org/10.3390/admsci14120311
Barney. (1991). Firm Resources and Sustained Competitive Advantage.
Chandra, M., & Augustine, Y. (2019). Pengaruh Green Intellectual Capital Index Dan. Jurnal Magister Akuntansi Trisakti, 6(1), 45–70.
Chen, Y. S. (2008). The positive effect of green intellectual capital on competitive advantages of firms. Journal of Business Ethics, 77(3), 271–286. https://doi.org/10.1007/s10551-006-9349-1
Darnall, N., Henriques, I., & Sadorsky, P. (2008). Do Environmental Management Systems Improve Business Performance in an International Setting ? Author ’ s personal copy Journal of International Management Do environmental management systems improve business performance in an international setting ? ☆. October 2017. https://doi.org/10.1016/j.intman.2007.09.006
dyah nirmala arum janie, s.e., M. si. (2021). S t a t i s t i k d e s k r i p t i f & r e g r e s i l i n i e r b e r g a n d a d e n g a n s p s s. In Semarang University Press (Issue April 2012).
Ghozali, I. (2018). Application of multivariate analysis with IBM SPSS 25 Program. In Agency (Vol. 1, Issue 1).
Islamiah, T., & Hermawan, S. (2022). The Influence of Green Intellectual Capital and Green Corporate Social Responsibility on Green Competitive Advantage and Firm Performance (Study on Mining Companies Listed on the Indonesia Stock Exchange 2017-2021 Periode). J. Bisnis Dan Akuntansi, 4(9), 1–19.
Kinnunen, J., Saunila, M., Ukko, J., & Rantanen, H. (2022). Strategic sustainability in the construction industry: Impacts on sustainability performance and brand. Journal of Cleaner Production, 368(November 2021), 133063. https://doi.org/10.1016/j.jclepro.2022.133063
Madany, N., Ruliana, & Rais, Z. (2022). Regresi Data Panel dan Aplikasinya dalam Kinerja Keuangan terhadap Pertumbuhan Laba Perusahaan Idx Lq45 Bursa Efek Indonesia. VARIANSI: Journal of Statistics and Its Application on Teaching and Research, 4(2), 79–94. https://doi.org/10.35580/variansiunm28
Mardiatmoko, G.-. (2020). Pentingnya Uji Asumsi Klasik Pada Analisis Regresi Linier Berganda. BAREKENG: Jurnal Ilmu Matematika Dan Terapan, 14(3), 333–342. https://doi.org/10.30598/barekengvol14iss3pp333-342
Martínez-Falcó, J., Sánchez-García, E., Millan-Tudela, L. A., & Marco-Lajara, B. (2023). The Role of Green Agriculture and Green Supply Chain Management in the Green Intellectual Capital–Sustainable Performance Relationship: A Structural Equation Modeling Analysis Applied to the Spanish Wine Industry. Agriculture (Switzerland), 13(2). https://doi.org/10.3390/agriculture13020425
Molvin Daga, Imam Supriyadi, M. T., & Irwan Setyawan, C. M. B. Z. (2022). NUSANTARA : Jurnal Ilmu Pengetahuan Sosial ْPerpajakan. Nusantara: Jurnal Ilmu Pengetahuan Sosial, 9(4), 1483–1490.
Muhamad Jusmansyah. (2020). Pengaruh Current Ratio, Debt to Equity Ratio, Total Asset Turnover dan Return On Equity terhadap Harga Saham. Pajak Dan Manajemen Keuangan, 1(4), 85–102. https://doi.org/10.61132/pajamkeu.v1i4.401
Nuraini, Y., & Lastanti, H. S. (2024). Pengaruh Diversity and Equal Opportunity, Green Strategy, Dan Green Commitment Terhadap Pengungkapan Laporan Keberlanjutan Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Dan Singapura. Jurnal Akuntansi Trisakti, 11(1), 141–156. https://doi.org/10.25105/jat.v11i1.19078
Nurmalasari1, N., & Vinezha2, I. R. (2024). The Effect of Green Intellectual Capital on Sustainability Performance Which is Mediated By Financial Performance ( case study of non-finance companies in 2018-2022 ). 20, 32–53.
Papoutsi, A., & Sodhi, M. M. S. (2020). A Sustainability Disclosure Index Using Corporate Sustainability Reports. Journal of Sustainability Research, 2(2), 1–13. https://doi.org/10.20900/jsr20200020
Putri Diar Utami1), Supaijo2), A. Z. (2025). 1) , 2) , 3). 09(01), 1–13.
Rahmi, A. A. (2021). Pengaruh Corporate Sustainability Performance ( Csp ) Terhadap Profitabilitas Perusahaan.
Sari, N. K. M. A., & Sujana, E. (2021). Pengaruh Reputasi KAP, Opini Audit, Profitabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017). Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 12(02), 2614–1930. www.liputan6.com,
Solihin, Harnovinsah, Tugiantoro, K. A. (2023). Green Intellectual Capital. Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 117–128. https://doi.org/10.22219/jrak.v13i1.23865
Sukirman, A. S., & Dianawati, W. (2023). Green intellectual capital and financial performance: The moderate of family ownership. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2200498
Valentin, A. P. M., Bonifacio, P. B. S. D., Castro, S. I. C. O., Ruiz, J. C. A., Sy, T. I. L., & Trinidad, E. L. O. (2024). Predicting waste management behaviors using an extended theory of reasoned action model. Cleaner Waste Systems, 9(October). https://doi.org/10.1016/j.clwas.2024.100193
Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Noor Faezah, J., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249, 119334. https://doi.org/10.1016/j.jclepro.2019.119334
Zalfa, A. N., & Novita, N. (2023). Green Intellectual Capital Terhadap Sustainable Performance. Jurnal Keuangan Dan Perbankan, 18(1), 25. https://doi.org/10.35384/jkp.v18i1.329
Zhang, J., Shao, X., & Sun, T. (2023). How Does Environmental Sustainability Commitment Affect Corporate Environmental Performance: A Chain Mediation Model. Sustainability (Switzerland), 17(8). https://doi.org/10.3390/su17083461
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Sepia Tri Wulandari, Praja Hadi Saputra, Muhammad Iqbal Pribadi

This work is licensed under a Creative Commons Attribution 4.0 International License.
This is an open-access journal. All works are published under the Creative Commons license CC-BY which means that all content is freely available at no charge to the user or his/her Institution. Users are allowed to read, download, copy, write, improve, and create derivative creation even for other lawful purposes, this license permits anyone to, as long as they cite and license the derivative creation under similar terms
This work is licensed under a Creative Commons Attribution 4.0 International License.
Most read articles by the same author(s)
- Ananda Octavia Darwis, Praja Hadi Saputra, Mursidah Nurfadillah , Pengaruh Teknologi Hijau dan Green Intellectual Capital terhadap Kinerja Keberlanjutan pada Perusahaan Pertambangan Batu Bara di Indonesia , Balance : Jurnal Akuntansi dan Manajemen: Vol. 4 No. 2 (2025): Agustus 2025
- Dwi Rahmadini, Praja Hadi Saputra, Mursidah Nurfadillah, Pengaruh Komitmen Hijau dan Green Intellectual Capital terhadap Keunggulan Kompetitif pada Perusahaan Pertambangan Baru Bara di Indonesia , Balance : Jurnal Akuntansi dan Manajemen: Vol. 4 No. 2 (2025): Agustus 2025
- La Jadi, Yulia Tri Kusumawati, Praja Hadi Saputra, Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Produktivitas Kerja Pegawai Di Pdam Tirta Kencana Kota Samarinda , Balance : Jurnal Akuntansi dan Manajemen: Vol. 4 No. 2 (2025): Agustus 2025
- Adelia, Praja Hadi Saputra, Yulia Tri Kusumawat, Pengaruh Beban Kerja Dan Work Life Balance Terhadap Kinerja Akademik Mahasiswa Paruh Waktu di Universitas Muhammadiyah Kalimantan Timur , Balance : Jurnal Akuntansi dan Manajemen: Vol. 4 No. 2 (2025): Agustus 2025