DAMPAK GREEN INTELLECTUAL CAPITAL TERHADAP GREEN INNOVATION DALAM MENINGKATKAN NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN

Authors

  • Kurniawati Universitas Bunda Mulia
  • Widiayana Universitas Bunda Mulia

DOI:

https://doi.org/10.29303/jaa.v8i2.409

Keywords:

green intellectual capital, green innovation, kinerja keuangan, nilai perusahaan.

Abstract

Meningkatnya kepedulian masyarakat global terhadap isu-isu lingkungan hidup telah mengakibatkan meningkatnya tekanan dan pengawasan dari para pemangku kepentingan. Untuk itu penting diteliti seberapa besar pengaruh atau peranan dari green innovation dalam meningkatkan nilai perusahaan melalui kinerja keuangan. Selain itu penelitian ini juga akan melihat kontribusi green intellectual capital dalam meningkatkan green innovation. Hasil penelitian ini memperlihatkan bahwa keberadaan green intellectual capital dapat menstimulasi terciptanya green innovation, di mana green innovation sendiri juga terbukti  mampu meningkatkan nilai perusahaan melalui kinerja keuangan. Hasil penelitian ini mendorong industri menghasilkan produk-produk yang ramah lingkungan dan inovatif agar tercipta peningkatan nilai perusahaan melalui pertumbuhan di sektor kinerja keuangan. Dunia usaha juga perlu menumbuhkembangkan green intellectual capital agar banyak menghasilkan ide-ide dalam menciptakan green innovation.

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Published

2024-04-04

How to Cite

Kurniawati, K., & Widiayana, W. (2024). DAMPAK GREEN INTELLECTUAL CAPITAL TERHADAP GREEN INNOVATION DALAM MENINGKATKAN NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN. Jurnal Aplikasi Akuntansi, 8(2), 520–536. https://doi.org/10.29303/jaa.v8i2.409