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Effect of Green Accounting, Intellectual Capital on Financial Performance, and Competitive Advantage as moderating variables

Author

Listed:
  • Siti Choiriah

    (Faculty of Economics and Business, Mercu Buana University, Indonesia)

  • Shanti Lysandra

    (Faculty of Economic and Business, Pancasila University, Indonesia)

Abstract

This study empirically examines whether competitive advantage (CA) moderates Green Accounting, Intellectual Capital on Financial Performance. This research is a causal research with a quantitative descriptive approach with the object of research on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research data is secondary data obtained from financial reports and sustainability reports (SR) of manufacturing companies listed on the Indonesia Stock Exchange. The variables of this study consist of three independent variables and one dependent variable, namely green accounting, intellectual capital, competitive advantage and the dependent variable, namely financial performance. The results of the study state that green accounting has an effect on financial performance, intellectual capital has an effect on financial performance, while Competitive Advantage moderates the relationship between intellectual capital and financial performance but does not moderate the relationship between green accounting and financial performance.

Suggested Citation

  • Siti Choiriah & Shanti Lysandra, 2022. "Effect of Green Accounting, Intellectual Capital on Financial Performance, and Competitive Advantage as moderating variables," Technium Social Sciences Journal, Technium Science, vol. 34(1), pages 362-373, August.
    • Handle: RePEc:tec:journl:v:34:y:2022:i:1:p:362-373
    DOI: 10.47577/tssj.v34i1.7083
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    References listed on IDEAS

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    1. Siti Choiriah & Yvonne Augustine & Yuzwar Z. Basri & Khomsiyah, 2021. "The Influence of Corporate Governance and Culture on Corporate Reputation," Technium Social Sciences Journal, Technium Science, vol. 20(1), pages 499-509, June.
    2. Ali Mustafa Magablih, 2017. "The Reflection of Social Responsibility Accounting Application in the Insurance Companies-Jordan to Increase Their Earnings," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 9(7), pages 242-251, July.
    3. Meidijati Meidijati & Yvonne Augustine, 2022. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital," Technium Social Sciences Journal, Technium Science, vol. 31(1), pages 371-387, May.
    4. Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
    5. Muhammad Khalique & Nick Bontis & Jamal Abdul Nassir Bin Shaari & Mohd Rafi Yaacob & Rohana Ngah, 2018. "Intellectual capital and organisational performance in Malaysian knowledge-intensive SMEs," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 15(1), pages 20-36.
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    More about this item

    Keywords

    Green Accounting; Intellectual Capital; Competitive Advantage; Financial Performance;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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