eprintid: 49374
rev_number: 8
eprint_status: archive
userid: 21957
dir: disk0/00/04/93/74
datestamp: 2025-06-10 03:46:54
lastmod: 2025-06-10 03:46:54
status_changed: 2025-06-10 03:46:54
type: thesis
metadata_visibility: show
creators_name: RAYYAN, MUHAMMAD
creators_id: 5552210141
contributors_type: http://www.loc.gov/loc.terms/relators/THS
contributors_name: MIULYASARI, WINDU
contributors_id: 197612092006042001
corp_creators: UNIVERSITAS SULTAN AGENG TIRTAYASA
corp_creators: FAKULTAS EKONOMI DAN BISNIS
corp_creators: JURUSAN AKUNTANSI
title: GREEN INTELLECTUAL CAPITAL ON BUSINESS SUSTAINABILITY : THE ROLE OF FINANCIAL PERFORMANCE AS AN INTERVENING
ispublished: pub
subjects: HB
subjects: HG
divisions: FEB
divisions: Akuntansi
full_text_status: restricted
note: Penelitian ini bertujuan untuk menguji pengaruh green intellectual capital terhadap keberlanjutan bisnis dengan kinerja keuangan sebagai faktor intervening.Variabel green intelectual capital diproyeksikan menjadi tiga bagian, yaitu green human capital, green structural capital, dan green relational capital. Populasi dan sampel yang digunakan dalam penelitian adalah sektor energi dengan tahun pengamatan 2021 - 2023 dan data diperoleh dari Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode kuantitatif yang dianalisis menggunakan perangkat lunak STATA 14. Model penelitian yang digunakan adalah random effect model (REM). Hasil penelitian menunjukkan terdapat pengaruh yang signifikan antara green human capital, green structural capital, dan green relational capital terhadap keberlanjutan bisnis. Sementara itu, kinerja keuangan tidak dapat menjadi mediator antara green intellectual capital dengan keberlanjutan bisnis.
abstract: This study is to examine the effect of green intellectual capital on business sustainability with financial performance as an intervening factor. The green intellectual capital variable is projected into three parts, green human capital, green structural capital, and green relational capital. The population and sample used in the study were the energy sector with observation years from 2021 - 2023 and data obtained from the Indonesia Stock Exchange (IDX). This study uses a quantitative method analyzed using STATA 14 software. The random effect model (REM) is the research model. The results of the study show a significant effect between green human capital green, structural capital and green relational capital on business sustainability. Meanwhile, financial performance cannot be a mediator between green intellectual capital and business sustainability
date: 2025-06-07
date_type: published
pages: 43
institution: UNIVERSITAS SULTAN AGENG TIRTAYASA
department: AKUNTANSI
thesis_type: sarjana
thesis_name: sarjana
citation:   RAYYAN, MUHAMMAD  (2025) GREEN INTELLECTUAL CAPITAL ON BUSINESS SUSTAINABILITY : THE ROLE OF FINANCIAL PERFORMANCE AS AN INTERVENING.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.   
document_url: https://eprints.untirta.ac.id/49374/1/DRAFT%20FINAL%20-%20MUHAMMAD%20RAYYAN.pdf