<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA)"^^ . "Environmental issues and Sustainable Competitive Advantage (SCA) in the industrial era\r\nhave become global concerns. Since the repeal of PSAK 33, environmental degradation\r\nhas continued to rise alongside the excessive exploration and exploitation of natural\r\nresources by mining companies, often without corresponding ecosystem restoration in\r\nformer mining areas.\r\nThis study aims to investigate and analyze the positive impact of Void Green Accounting\r\n(VGA), Green Human Capital (GHC), Green Structural Capital (GSC), and Green\r\nRelational Capital (GRC) on Environmental Performance (ENP) and SCA, as well as the\r\nmoderating role of Corporate Governance (CG) in the relationship between ENP and SCA.\r\nThe novelty of this research lies in its focus on Void Green Accounting variable using a\r\nquantitative methodological, the Triple Bottom Line Theory and Stakeholders Theory\r\napproach, differing from previous studies with used a qualitative methodological approach\r\nand the law compliance Theory.\r\nThe research was conducted on mining companies listed on the Indonesia Stock Exchange\r\n(IDX) from 2016 to 2023, involving 52 companies. Through purposive sampling, 28\r\ncompanies were selected, resulting in a total of 224 observational data points. The analysis\r\nemployed two-panel regression methods using EViews 13.\r\nThe findings indicate that VGA, GHC, GSC, and GRC accounting information positively\r\ninfluence ENP, supporting hypotheses (H1, H2, H3, H4). Furthermore, GHC, GSC, and\r\nGRC positively impact SCA, supporting hypotheses (H6, H7, H8). Conversely, VGA and\r\nENP have no positive effect on SCA, leading to the rejection of hypotheses (H5 dan H9).\r\nAdditionally, CG serves as a pure moderating variable in the relationship between ENP\r\nand SCA, supporting hypothesis (H10)."^^ . "2025" . . . . . . . . . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . . . . . . . . . "SUMARYO"^^ . "SUMARYO"^^ . "SUMARYO SUMARYO"^^ . . "E. Munawar"^^ . "Muchlish"^^ . "E. Munawar Muchlish"^^ . . "Elvin"^^ . "Bastian"^^ . "Elvin Bastian"^^ . . "UNIVERSITAS SULTAN AGENG TIRTAYASA"^^ . . . "PASCASARJANA"^^ . . . "DOKTOR ILMU AKUNTANSI"^^ . . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Text)"^^ . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . . "INFORMASI AKUNTANSI VOID GREEN ACCOUNTING\r\nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE\r\nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS\r\nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA\r\nPERUSAHAAN PERTAMBANGAN INDONESIA) (Other)"^^ . . . . . "HTML Summary of #47792 \n\nINFORMASI AKUNTANSI VOID GREEN ACCOUNTING \nDALAM MENINGKATKAN SUSTAINABLE COMPETITIVE \nADVANTAGE DENGAN PENDEKATAN STAKEHOLDERS \nTHEORY DAN TRIPLE BOTTOM LINE THEORY (STUDI PADA \nPERUSAHAAN PERTAMBANGAN INDONESIA)\n\n" . "text/html" . . . "H Social Sciences (General)"@en . . . "HF Commerce"@en . . . "HF5601 Accounting"@en . .