INFORMASI AKUNTANSI VOID GREEN ACCOUNTING DALAM MENINGKATKAN SUSTAINABLE COMPETITIVE ADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS THEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA PERUSAHAAN PERTAMBANGAN INDONESIA)

SUMARYO, SUMARYO (2025) INFORMASI AKUNTANSI VOID GREEN ACCOUNTING DALAM MENINGKATKAN SUSTAINABLE COMPETITIVE ADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS THEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA PERUSAHAAN PERTAMBANGAN INDONESIA). Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Environmental issues and Sustainable Competitive Advantage (SCA) in the industrial era have become global concerns. Since the repeal of PSAK 33, environmental degradation has continued to rise alongside the excessive exploration and exploitation of natural resources by mining companies, often without corresponding ecosystem restoration in former mining areas. This study aims to investigate and analyze the positive impact of Void Green Accounting (VGA), Green Human Capital (GHC), Green Structural Capital (GSC), and Green Relational Capital (GRC) on Environmental Performance (ENP) and SCA, as well as the moderating role of Corporate Governance (CG) in the relationship between ENP and SCA. The novelty of this research lies in its focus on Void Green Accounting variable using a quantitative methodological, the Triple Bottom Line Theory and Stakeholders Theory approach, differing from previous studies with used a qualitative methodological approach and the law compliance Theory. The research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2023, involving 52 companies. Through purposive sampling, 28 companies were selected, resulting in a total of 224 observational data points. The analysis employed two-panel regression methods using EViews 13. The findings indicate that VGA, GHC, GSC, and GRC accounting information positively influence ENP, supporting hypotheses (H1, H2, H3, H4). Furthermore, GHC, GSC, and GRC positively impact SCA, supporting hypotheses (H6, H7, H8). Conversely, VGA and ENP have no positive effect on SCA, leading to the rejection of hypotheses (H5 dan H9). Additionally, CG serves as a pure moderating variable in the relationship between ENP and SCA, supporting hypothesis (H10).

Item Type:

Thesis (Doktoral)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Bastian, Elvin	196907032003121001
Thesis advisor	Muchlish, E. Munawar	197509092005011002

Additional Information:

Lingkungan dan Sustainable Competitive Advantage (SCA) di era industry telah menjadi isu global. Sejak pencabutan PSAK 33, degradasi lingkungan terus meningkat, seiring peningkatan kegiatan eksplorasi dan eksploitasi sumberdaya alam berlebihan oleh perusahaan pertambangan yang tidak diikuti dengan pemulihan ekosistem pada area bekas lahan tambanag Tujuan penelitian ini untuk menyelidiki dan menganalisis pengaruh positif dari Informasi akuntansi VGA, GHC, GSC, GRC terhadap ENP dan terhadap SCA, serta moderasi CG pada pengaruh ENP terhadap SCA. Novelty penelitian terletak pada Void Green Accounting dari aspek metodologi dengan pendekatan kuantitatif dan penggunaan Triple Bottom Line Theory dan Stakeholder Theory, sementara penelitian sebelumnya menggunakan pendekatan kualitatif dan pengggunaan teori kepatuhan. Obyek penelitian pada perusahaan pertambangan di Bursa efek Indonesia (BEI) dari tahun 2016 sampai dengan 2023 sebanyak 52 perusahaan. Metode pemilihan sampel dengan purposive sampling, terpilih sebanyak 28 perusahaan dengan total data sebanyak 224 data obeservasi. Analisis dengan menggunakan dua regresi data panel dengan aplikasi Eviews 13. Temuan penelitian menunjukkan bahwa informasi akuntansi VGA, GHC. GSC, GRC berpengaruh positif terhadap ENP atau(H1, H2, H3, H4) diterima. Selanjutnya terungkap GHC, GSC. GRC berpengaruh positif terhadap SCA atau (H6, H7, H8), diterima. Temuan berikutnya VGA dan ENP tidak berpengaruh positif terhadap SCA atau (H5 dan H9) ditolak, dan CG terbukti berperan sebagai pure moderating pada pengaruh ENP terhadap SCA atau (H10) diterima.

Uncontrolled Keywords:

Void Green Accounting (VGA), Green Intellectual Capital (GIC), Environmental Performance (ENP), Corporate Governance (CG), Sustainable Competitive Advantage (SCA). Void Green Accounting(VGA), Green intellectual Capital(GIC), Environmental Performance(ENP), Corporate Governance(CG), Sustainable Competitive Advantage(SCA)

Subjects:

H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

08-Pascasarjana
08-Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3)

Depositing User:

Mr SUMARYO SUMARYO

Date Deposited:

11 Mar 2025 02:15

Last Modified:

11 Mar 2025 02:15

URI:

http://eprints.untirta.ac.id/id/eprint/47792

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