Cahyati, Ari Dewi (2025) PERAN TOP MANAGEMENT GREEN COMMITMENT TERHADAP BUSINESS SUSTAINABILITY: MEDIASI GREEN INTELLECTUAL CAPITAL, SUSTAINABILITY STRATEGY DAN GREEN INNOVATION (DALAM PERSPEKTIF MITIGASI KARBON). Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aims to analyze the effect of top management commitment on business sustainability while considering the role of green intellectual capital, Sustainability Strategy, and Green Innovation as mediation variable. The sample of this study involves companies that have obtained ISO 14001 certification, green certificates, green awards from the Ministry of Industry, as well as companies that have received PROPER Green and Gold from the Ministry of Environment and Forestry. This research employs Structural Equation Modeling (SEM-PLS) to analyze data from 220 respondents representing companies in Indonesia's energy and manufacturing sectors. The research results show that Top Management Green Commitment (TMGC) has a significant positive effect on Business Sustainability (BS) and Green Innovation (GI). This commitment also drives the development and implementation of more effective sustainability strategies in the manufacturing sector, although this relationship is not significant in the energy sector. Furthermore, Sustainability Strategy has been shown to have a positive impact on business sustainability in both researched sectors, with a greater impact in the energy sector. In addition, Sustainability Strategy (SS) plays a significant mediating role between Top Management Green Commitment (TMGC) and business sustainability (BS) in the overall test (manufacturing and energy sectors). However, when tested per sector, SS only has a positive effect in the manufacturing sector and does not have a significant effect in the energy sector. This research also found that TMGC has no significant impact on Green Innovation (GI). However, GI has a positive and significant effect on business sustainability in energy companies and does not affect the manufacturing sector. Green Intellectual Capital (GIC), which focuses on the management of knowledge and green intellectual capacity within organizations, positively influences the development of green innovation, BS, and SS. However, GIC does not mediate the effect of TMGC on BS. Additionally, this research identifies the role of various types of GIC in supporting business sustainability. Both Green Human Capital (GHC) and Green Structure Capital (GSC) have a positive impact on business sustainability, highlighting the importance of green skills in the workforce and the management of organizational structures that support sustainability However, Green relational capital (GRC), Green social capital (GSoC), Green Renewal Capital (GRNC), and Green Entrepreneurial Capital (GEC) do not show a significant influence on business sustainability. Nevertheless, Green trust capital (GTC) has been shown to have a positive impact on business sustainability, indicating that trust with
| Item Type: | Thesis (Doktoral) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh komitmen manajemen puncak terhadap keberlanjutan bisnis (business sustainability) dengan mempertimbangkan peran green intellectual capital, Sustainability Strategy, dan Green Innovation sebagai mediasi. Sampel penelitian ini melibatkan perusahaan-perusahaan yang telah memperoleh sertifikasi ISO 14001, sertifikat green, green award dari KEMENPERIN, serta perusahaan yang mendapatkan PROPER Hijau dan Emas dari KLHK. Penelitian ini menggunakan alat analisis Structural Equation Modeling (SEM-PLS) untuk menganalisis data dari 220 responden yang mewakili perusahaan di sektor energi dan manufaktur di Indonesia. Hasil penelitian menunjukkan bahwa TMGC memiliki pengaruh positif yang signifikan terhadap BS, GIC. Komitmen ini juga mendorong pengembangan dan penerapan strategi keberlanjutan yang lebih efektif di sektor manufaktur, meskipun hubungan ini tidak signifikan pada sektor energi. Lebih lanjut, Sustainability Strategy terbukti memiliki pengaruh positif terhadap business sustainability di kedua sektor yang diteliti, dengan pengaruh yang lebih besar di sektor energi. Selain itu, Sustainability Strategy (SS) berperan sebagai mediasi yang signifikan antara Top Management Green Commitment (TMGC) dan business sustainability (BS), pada uji secara keseluruhan (sektor manufaktur dan energi). Tetapi di uji per sektor SS hanya berpengaruh positif pada sektor manufaktur dan tidak berpengaruh signifikan pada sektor energi. Penelitian ini juga menemukan bahwa TMGC tidak berpengaruh signifikan terhadap Green Innovation (GI). Namun GI berpengaruh positif dan signifikan terhadap business sustainability di perusahaan energi dan tidak berpengaruh di sector manufaktur. Green Intellectual Capital (GIC), yang berfokus pada pengelolaan pengetahuan dan kapasitas intelektual hijau dalam organisasi, berpengaruh positif terhadap pengembangan green innovation, BS dan SS. Namun GIC tidak memediasi pengaruh TMGC terhadap BS. Selain itu, penelitian ini mengidentifikasi peran berbagai jenis GIC dalam mendukung keberlanjutan bisnis. Green Human Capital (GHC) dan Green Structure Capital (GSC) keduanya berpengaruh positif terhadap keberlanjutan bisnis, menunjukkan pentingnya keterampilan hijau dalam tenaga kerja dan pengelolaan struktur organisasi yang mendukung keberlanjutan. Namun, Green relational capital (GRC), Green social capital (GSoC), Green Renewal Capital (GRNC), dan Green Entrepreneurial Capital (GEC) tidak menunjukkan pengaruh signifikan terhadap keberlanjutan bisnis. Meskipun demikian, Green trust capital (GTC) terbukti berpengaruh positif terhadap business sustainability, menunjukkan bahwa kepercayaan dengan pemangku kepentingan terkait keberlanjutan memperkuat keberlanjutan jangka panjang perusahaan. | |||||||||
| Uncontrolled Keywords: | Top Management Green Commitment, green intellectual capital, green innovation, Sustainability Strategy, business sustainability, carbon emission mitigation. Top Management Green Commitment, green intellectual capital, green innovation, Sustainability Strategy, business sustainability, mitigasi emisi karbon | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
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| Depositing User: | Mrs Ari Dewi Cahyati | |||||||||
| Date Deposited: | 07 Aug 2025 06:11 | |||||||||
| Last Modified: | 07 Aug 2025 06:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53743 |
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