GREEN INTELLECTUAL CAPITAL AND SUSTAINABILITY PERFORMANCE COMPANIES IN INDONESIA

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Tri Widyastuti, Raden Parianom, Erwin Permana

Abstract

This study examines the effect of green intellectual capital on the sustainability performance
of Indonesian companies. Green Intellectual Capital according to Chen (2008) is an
intangible asset of a company, including knowledge, ability, experience and innovation in the
field of environmental protection. According to Chen (2008), green intellectual capital has
three components, namely green human capital, green structural capital, and green
relationship capital. All three are important factors to bring the company to a competitive
advantage.The research was conducted by accessing financial reports from the Indonesia
stock exchange website (www.idx.co.id). In this study, the method for analysis was carried
out in two ways, namely descriptive analysis and inferential analysis. Descriptive analysis
describes each of the variables studied, while inferential analysis shows the relationship
between each variable obtained through data processing. The method of estimating the results
of the study uses a complete panel data regression analysis (balanced panel data) with the
StataSE 14 device to answer the research questions.From the results of the study, it is known
that green human capital has a significant positive effect on sustainability performance, while
green structural capital has a significant positive effect on sustainability performance, and
green relational capital has a significant positive effect on sustainability performance.
Companies in Indonesia are more concerned about green intellectual capital. which consists
of Green human capital, Green structural capital and Green relatinal capital as indicators of
sustainability performance

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How to Cite
Tri Widyastuti, Raden Parianom, Erwin Permana. (2021). GREEN INTELLECTUAL CAPITAL AND SUSTAINABILITY PERFORMANCE COMPANIES IN INDONESIA. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(14), 5555–5565. https://doi.org/10.17762/turcomat.v12i14.11686
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Research Articles

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