Pengaruh Green Relational Capital, Green Structural Capital, And Green Human Capital Terhadap Kinerja Perusahaan

Authors

  • Patuan Belt Sazar Sihombing Universitas Trisakti
  • Etty Murwaningsari Universitas Trisakti

DOI:

10.33395/owner.v7i1.1246

Keywords:

Green structural capital, Green human capital, green relational capital, company performance, leverage

Abstract

The purpose of this research is to evaluate how green relational, structural, and human capital impact corporate performance, with leverage functioning as a moderator. The annual and sustainability reports from non-financial enterprises listed on the IDX in 2020–2021 are among the unbalanced data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. Predictions suggest that 131 non-financial enterprises will list in 2020 and 238 in 2021. The sample, which was constructed from discoveries that fit the criteria, contained 334 companies. According to the study's results, green structural capital and green human capital (GHC) are harmful to a company's growth. This is because there aren't enough resources available to invest in technology or human resources that can foresee environmental repercussions. The success of an organization is also tied to its green relational capital. In order to expand their capacity, skill, and knowledge and to generate new goods more fast and more cheaply, the majority of manufacturing enterprises are creating strong ties with their suppliers. These relationships are advantageous to corporate sustainability. The data also show that leverage weakens the impact of green relational capital (GRC)  while strengthening the relationship between green human capital (GHC), green structural capital (GSC), and company success.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Agyabeng-Mensah, Y., & Tang, L. (2021). The relationship among green human capital, green logistics practices, green competitiveness, social performance and financial performance. Journal of Manufacturing Technology …. https://doi.org/10.1108/JMTM-11-2020-0441

Bandiyono, A., & Murwaningsari, E. (2020). Supply chain management in moderating the effect of multinationality, thin capitalization and intra group transaction of company development. International Journal of Supply Chain Management, 9(4), 501–508.

Chandra, M., & Augustine, Y. (2019). Pengaruh Green Intellectual Capital Index Dan. Jurnal Magister Akuntansi Trisakti, 6(1), 45–70.

Chaudhry, N. I., Bilal, A., Awan, M. U., Bashir, A., Campus, G., & Campus, Q. (2016). the Role of Environmental Consciousness , Green Intellectual Capital Management and Competitive Advantage on Financial Performance of the Firms?: an Evidence From Manufacturing Sector of Pakistan. Journal of Quality and Technology Management, XII(Ii), 51–70.

Chrisnanti, F. (2015). Perbedaan Nilai Actual Return , Expected Return , Abnormal Return , Trading Volume Activity Dan Security Return Variability Sebelum Dan Sesudah Merjer Pada Perusahaan Yang Terdaftar. Jurnal Bisnis Dan Akuntansi, 17(1), 1–9.

Daat, S. C. (2019). Pengaruh Pengungkapan Relational Capital Pada Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan High-Ic Intensive Industries Yang Terdaftar Di Bursa Efek Indonesia). Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(2), 255–273. https://doi.org/10.21831/nominal.v8i2.26702

Dewi, R., & Rahmianingsih, A. (2020). Meningkatkan Nilai Perusahaan Melalui Green Innovation Dan Eco-Effisiensi. Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 12(2), 225–243. https://doi.org/10.35313/ekspansi.v12i2.2241

Fitri, A. (2022). Jurnal Bisnis dan Manajemen The Effect of Green Intellectual Capital on SMEs ’ Business Sustainability. 9(1), 55–64.

Irawan, S., & Apriwenni, P. (2021). Pengaruh Free Cash Flow, Financial Distress, Dan Investment Opportunity Set Terhadap Manajemen Laba. Jurnal Akuntansi Bisnis, 14(1), 24–37. https://doi.org/10.30813/jab.v14i1.2458

Josephine, K., Ciptadi, B. A., & Aloysius, J. (2020). Green Intellectual Capital. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 3(2), 117–128.

Murwaningsari, E., Utama, S., & Rossieta, H. (2015). The combined effects of financial derivatives and discretionary accruals on the value relevance of earnings and the book value of equity. Gadjah Mada International Journal of Business, 17(2), 179–198. https://doi.org/10.22146/gamaijb.6909

Nasir, A. M., Zainudin, R., & Shahrin, A. R. (2022). Financial Revenues, Financial Leverage, Debt Maturity, Uncertainty and the Underinvestment Problem. Finance a Uver - Czech Journal of Economics and Finance, 72(1), 71–101. https://doi.org/10.32065/CJEF.2022.01.04

Pradanimas, A., & Sucipto, A. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Harga Saham dengan Nilai Perusahaan sebagai Variabel Intervening. Briliant: Jurnal Riset Dan …, 7(1), 93–104. http://jurnal.unublitar.ac.id/index.php/briliant/article/view/788

Prasetya, G. (2022). Pengaruh Profitabilitas Dan Leverage Terhadap Tax. 11(2017), 1–6.

Saragih, A. E. (2017). Pendahuluan (1) 1. Jrak, 3(1), 1–24.

Sudibyo, Y. A., & Sutanto, K. A. (2020). Environmental consciousness and corporate social responsibility as drivers of green intellectual capital. International Journal of Innovation, Creativity and Change, 13(4), 716–726.

Published

2022-11-12

How to Cite

Sihombing, P. B. S., & Murwaningsari, E. . (2022). Pengaruh Green Relational Capital, Green Structural Capital, And Green Human Capital Terhadap Kinerja Perusahaan. Owner : Riset Dan Jurnal Akuntansi, 7(1). https://doi.org/10.33395/owner.v7i1.1246