Pengaruh Komitmen Hijau dan Green Intellectual Capital Terhadap Kinerja keberlanjutan Perusahaan Pertambangan Batu Bara di Indonesia

Authors

  • Sepia Tri Wulandari departement of Management Universitas Muhammadiyah Kalimantan Timur
  • Praja Hadi Saputra Departement of Management Universitas Muhammadiyah Kalimantan Timur
  • Muhammad Iqbal Pribadi Departement of Management Universitas Muhammadiyah Kalimantan Timur

DOI:

https://doi.org/10.59086/jam.v4i2.784

Keywords:

Green Commitment, Green Intellectual Capital, Sustainability Performance

Abstract

This study aims to analyze the influence of green commitment and Green Intellectual Capital on sustainability performance. The research was conducted using a quantitative approach and secondary data. This study used 34 coal mining companies listed on the Indonesia Stock Exchange, selected using purposive sampling during the period 2020-2023. Data analysis was performed using multiple linear regression, supplemented by descriptive statistical tests and classical assumption tests. The results of the study indicate that green commitment has a positive but insignificant effect on sustainability performance. Similarly, Green Intellectual Capital also has a positive but insignificant effect on sustainability performance.

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Published

2025-06-18

How to Cite

Wulandari, S. T., Saputra, P. H., & Pribadi, M. I. (2025). Pengaruh Komitmen Hijau dan Green Intellectual Capital Terhadap Kinerja keberlanjutan Perusahaan Pertambangan Batu Bara di Indonesia . Balance : Jurnal Akuntansi Dan Manajemen, 4(2), 457–470. https://doi.org/10.59086/jam.v4i2.784