relation: https://eprints.untirta.ac.id/47792/
title: INFORMASI AKUNTANSI VOID GREEN ACCOUNTING  DALAM MENINGKATKAN SUSTAINABLE COMPETITIVE  ADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS  THEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA  PERUSAHAAN PERTAMBANGAN INDONESIA)
creator: SUMARYO, SUMARYO
subject: H Social Sciences (General)
subject: HF Commerce
subject: HF5601 Accounting
description: 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).
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/1/SUMARYO_7783210015_FULL%20TEXT%20DISERTASI.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/2/SUMARYO_7783210015_01.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/3/SUMARYO_7783210015_02.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/4/SUMARYO_7783210015_03.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/5/SUMARYO_7783210015_04.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/6/SUMARYO_7783210015_05.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/7/SUMARYO_7783210015_Reff.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/47792/8/SUMARYO_7783210015_Lamp.pdf
identifier:   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.