Pengaruh Green Intellectual Capital Terhadap Sustainability Performance Perusahaan Dimediasi Green Accounting Yang Tercatat di BEI
DOI:
https://doi.org/10.62337/jsse.v4i2.95Keywords:
Green Intellectual Capital, Green Accounting, Sustainability Performance, Mining Companies, Indonesia, PLS-SEMAbstract
This study uses green accounting as a mediator to investigate how Indonesian mining firms' sustainability performance is impacted by their Green Intellectual Capital (GIC). For the 2020–2024 period, data from 42 mining companies listed on the Indonesia Stock Exchange (IDX) were examined using partial least squares structural equation modeling (PLS-SEM). The findings show that the sustainability performance of all three GIC components Green Human Capital (GHC), Green Structural Capital (GSC), and Green Relational Capital (GRC) is significantly improved. GRC was the strongest predictor (β=0.35, p<0.001). Green accounting partially mediated this relationship (38% contribution), particularly in translating GRC into measurable sustainability practices. These findings strengthen Resource-Based View and Resource Orchestration Theory, while providing practical implications for companies and regulators in developing sustainability strategies for mining sector.
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