THE EFFECT GREEN ACCOUNTING AND GREEN INTELLECTUAL CAPITAL ON FIRM PERFORMANCE

Dyah Novita Ningrum, Maya Novitasari, Moh. Ubaidillah

Abstract


The study aims to empirically test the influence of green accounting and green intellectual capital on firm performance. The population in this study are Non-Cyclical Consumer sector companies that have gone public and published financial reports and sustainability reports on the Indonesia Stock Exchange in the period 2021-2024. The sample determination used a purposive sampling method. In this study, there are 117 sample companies. The results of the study indicate that green accounting has an effect on firm performance, green intellectual capital has no effect on firm performance


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References


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