Green Accounting, Intellectual Capital, and Sustainability Disclosure: Do They Drive Financial Performance?

Risty Sandrilla(1*), Ditya Permatasari(2)


(1) Universitas Islam Negeri Maulana Malik Ibrahim
(2) Universitas Islam Negeri Maulana Malik Ibrahim
(*) Corresponding Author

Abstract


This study uses good corporate governance as a moderator to investigate how sustainability reporting disclosure, green accounting, and green intellectual capital affect financial performance. This study employed a quantitative approach. Thirty food and beverage production businesses were sampled for this investigation. Purposive sampling and Eviews 12 as an analysis tool are used in the sample procedure. According to the study's conclusions, financial performance is impacted by sustainability reporting disclosure. However, Financial performance is unaffected by green intellectual capital or green accounting. Similarly, good corporate governance cannot reduce the influence of sustainability reporting, green accounting, and green intellectual capital on financial performance. This study emphasizes how crucial it is for businesses to include sustainability principles into their business plans and properly convey them to the general public in order to ensure their long-term viability.

Keywords


financial performance, sustainability principles

References


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DOI: https://doi.org/10.26714/mki.15.2.2025.%25p

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