Green Accounting, Intellectual Capital, Gender Diversity dan Kinerja Keberlanjutan Perusahaan
Abstract
This research aims to determine the influence of green accounting, intellectual capital, and gender diversity on Corporate Sustainability Performance (CSP). The population in the study consisted of companies listed in the SRI-KEHATI Index for the 2016-2020 period. The sample was determined using a purposive sampling technique, with a total sample of 12 companies. Multiple linear regression analysis is used to test the influence of green accounting, intellectual capital, and gender diversity on CSP. The results of this research show that green accounting, intellectual capital, and gender diversity have a positive effect on CSP. This research can support stakeholder theory and can provide additional information for consideration by stakeholders regarding decision making.
Kata Kunci: Corporate Sustainability Performance, Green Accounting, Intellectual Capital, Gender Diversity
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References
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Gross-Gołacka, E., Kusterka-Jefmanska, M., & Jefmanski, B. (2020). Can elements of intellectual capital improve business sustainability?-The perspective of managers of smes in poland. Sustainability (Switzerland), 12(4), 1–23. https://doi.org/10.3390/su12041545
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Nadeem, M., Zaman, R., & Saleem, I. (2017). Boardroom gender diversity and corporate sustainability practices: Evidence from Australian Securities Exchange listed firms. Journal of Cleaner Production, 149, 874–885. https://doi.org/10.1016/j.jclepro.2017.02.141
Nazra, M., & Suazhari, S. (2019). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perbankan Umum Syariah Berdasarkan Islamicity Performance Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(1), 162. https://doi.org/10.24815/jimeka.v4i1.10807
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Sulistiawati, E., & Dirgantari, N. (2017). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082
Takala, T., & Pallab, P. (2000). Individual, Collective and Social Responsibility of the Firm. Business Ethics: A European Review, 9(2), 109–118. https://doi.org/https://doi.org/10.1111/1467-8608.00180
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, 30(8), 2040. https://doi.org/10.24843/eja.2020.v30.i08.p11
Tjahjadi, B., Soewarno, N., & Mustikaningtiyas, F. (2021). Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach. Heliyon, 7(3), e06453. https://doi.org/10.1016/j.heliyon.2021.e06453
Ulum, I., Ghozali, I., & Purwanto, A. (2014). Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective. Asian Journal of Finance & Accounting, 6(2), 103. https://doi.org/10.5296/ajfa.v6i2.5246
Ulum, I., Malik, M., & Sofyani, H. (2019). Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia. Jurnal Ekonomi Dan Bisnis, 22(1), 163–182. https://doi.org/10.24914/jeb.v22i1.2343
Ulum, I., & Waluya Jati, A. (2016). International Journal of Economics and Financial Issues Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. International Journal of Economics and Financial Issues, 6(4), 1436–1439. http:www.econjournals.com
Wagner, M. (2010). The role of corporate sustainability performance for economic performance: A firm-level analysis of moderation effects. Ecological Economics, 69(7), 1553–1560. https://doi.org/10.1016/j.ecolecon.2010.02.017
Wahyuni, W., Meutia, I., & Syamsurijal, S. (2019). The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia. Binus Business Review, 10(2), 131–137. https://doi.org/10.21512/bbr.v10i2.5767
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171–180.
Yıldız, S., Meydan, C., & Güner, M. (2014). Measurement of Intellectual Capital Components through Activity Reports of Companies. Procedia - Social and Behavioral Sciences, 109, 614–621. https://doi.org/10.1016/j.sbspro.2013.12.516
Zimek, M., & Baumgartner, R. J. (2017). Corporate sustainability activities and sustainability performance of first and second order. 18th European Roundtable on Sustainable Consumption and Production Conference (ERSCP 2017), 15(Erscp). https://www.researchgate.net/publication/320612163
Aggarwal, R., Jindal, V., & Seth, R. (2019). Board diversity and firm performance: The role of business group affiliation. International Business Review, 28(6). https://doi.org/10.1016/j.ibusrev.2019.101600
Alvino, F., di Vaio, A., Hassan, R., & Palladino, R. (2020). Intellectual capital and sustainable development: a systematic literature review. Journal of Intellectual Capital, 22(1), 76–94. https://doi.org/10.1108/JIC-11-2019-0259
Aras, G., Aybars, A., & Kutlu, O. (2011). The interaction between corporate social responsibility and value added intellectual capital: Empirical evidence from Turkey. Social Responsibility Journal, 7(4), 622–637. https://doi.org/10.1108/17471111111175173
Artiach, T., Lee, D., Nelson, D., & Walker, J. (2010). The determinants of corporate sustainability performance. Accounting and Finance, 50(1), 31–51. https://doi.org/10.1111/j.1467-629X.2009.00315.x
Ashari, M. H., & Anggoro, Y. (2020). Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya. International Journal of Multicultural and Multireligious Understanding, 7(10), 391. https://doi.org/10.18415/ijmmu.v7i10.2102
Ayu Indriyani, D., & Sudaryati, E. (2020). Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility. E-Jurnal Akuntansi, 30(8), 2009. https://doi.org/10.24843/eja.2020.v30.i08.p09
Boulouta, I. (2013). Hidden Connections: The Link Between Board Gender Diversity and Corporate Social Performance. Journal of Business Ethics, 113(2), 185–197. https://doi.org/10.1007/s10551-012-1293-7
Cavicchi, C., & Vagnoni, E. (2017). Does intellectual capital promote the shift of healthcare organizations towards sustainable development? Evidence from Italy. Journal of Cleaner Production, 153, 275–286. https://doi.org/10.1016/j.jclepro.2017.03.175
Chasbiandani, T., Rizal, N., & Indra Satria, I. (2019). Penerapan Green Accounting Terhadap Profitabitas Perusahaan Di Indonesia. AFRE (Accounting and Financial Review), 2(2), 126–132. https://doi.org/10.26905/afr.v2i2.3722
Cordeiro, J. J., Profumo, G., & Tutore, I. (2020). Board gender diversity and corporate environmental performance: The moderating role of family and dual-class majority ownership structures. Business Strategy and the Environment, 29(3), 1127–1144. https://doi.org/10.1002/bse.2421
Devi, S., Budiasih, I. G. N., & Badera, I. D. N. (2017). Pengaruh Pengungkapan Enterprise Risk Management Dan Pengungkapan Intellectual Capital Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 20–45. https://doi.org/10.21002/jaki.2017.02
Dewi, M. A. (2020). Pengaruh Green Accounting Dan Dividend Payout Ratio Terhadap Firm Size Melalui Csr Sebagai Variabel Intervening. BISMA: Jurnal Bisnis Dan Manajemen, 14(1), 34. https://doi.org/10.19184/bisma.v14i1.16827
Dewi, P. P., & Narayana, I. P. E. (2020). Implementation of Green Accounting, Profitability and Corporate Social Responsibility for Corporate Values. E-Jurnal Akuntansi, 30(12), 3252–3262.
Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., & Putra, I. P. M. J. S. (2020). The Effect of Green Accounting on Corporate Sustainability and Financial Performance. Journal of Asian Finance, Economics and Business, 7(12), 731–738. https://doi.org/10.13106/jafeb.2020.vol7.no12.731
Fajriyanti, N., Sukoharsono, E. G., & Abid, N. (2021). Examining the effect of diversification, corporate governance and intellectual capital on sustainability performance. International Journal of Research in Business and Social Science (2147- 4478), 10(2), 12–20. https://doi.org/10.20525/ijrbs.v10i2.1053
Fakhroni, Z. (2020). Pengaruh Implementasi Green Accounting Dan Material Flow Cost Accounting Terhadap Sustainable Development. Jurnal ASET (Akuntansi Riset), 12(1), 109–116. https://doi.org/10.17509/jaset.v12i1.23281
Gangi, F., Salerno, D., Meles, A., & Daniele, L. M. (2019). Do corporate social responsibility and corporate governance influence intellectual capital efficiency? Sustainability (Switzerland), 11(7), 1–25. https://doi.org/10.3390/su11071899
Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall.
Gross-Gołacka, E., Kusterka-Jefmanska, M., & Jefmanski, B. (2020). Can elements of intellectual capital improve business sustainability?-The perspective of managers of smes in poland. Sustainability (Switzerland), 12(4), 1–23. https://doi.org/10.3390/su12041545
Hernádi, B. H. (2012). Green Accounting for Corporate Sustainability. Theory Methodology Practice (TMP), 8(02), 23–30.
Laskar, N., & Gopal Maji, S. (2018). Disclosure of corporate sustainability performance and firm performance in Asia. In Asian Review of Accounting (Vol. 26, Issue 4). https://doi.org/10.1108/ARA-02-2017-0029
Lau, C., Lu, Y., & Liang, Q. (2016). Corporate Social Responsibility in China: A Corporate Governance Approach. Journal of Business Ethics, 136(1), 73–87. https://doi.org/10.1007/s10551-014-2513-0
Manita, R., Bruna, M. G., Dang, R., & Houanti, L. (2018). Board gender diversity and ESG disclosure: evidence from the USA. Journal of Applied Accounting Research, 19(2), 206–224. https://doi.org/10.1108/JAAR-01-2017-0024
Maryanti, I. E., & Hariyono. (2020). Pengaruh Implementasi Green Accounting Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Istinganah. JURNAL WIDYA GANECWARA, 10(4), 1–12.
Misutari, N. M. S., & Ariyanto, D. (2021). Good Corporate Governance Memoderasi Pengaruh Corporate Sosial Responsibility dan Penerapan Green Accounting terhadap Kinerja Keuangan. E-Jurnal Akuntansi, 31(12), 2975–2987. https://doi.org/10.24843/EJA.2021.v
Nadeem, M., Zaman, R., & Saleem, I. (2017). Boardroom gender diversity and corporate sustainability practices: Evidence from Australian Securities Exchange listed firms. Journal of Cleaner Production, 149, 874–885. https://doi.org/10.1016/j.jclepro.2017.02.141
Nazra, M., & Suazhari, S. (2019). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perbankan Umum Syariah Berdasarkan Islamicity Performance Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(1), 162. https://doi.org/10.24815/jimeka.v4i1.10807
Provasi, R., & Harasheh, M. (2021). Gender diversity and corporate performance: Emphasis on sustainability performance. Corporate Social Responsibility and Environmental Management, 28(1), 127–137. https://doi.org/10.1002/csr.2037
Rosaline, V. D., Wuryani, E., Ekonomi, F., Surabaya, U. N., & Surabaya, K. (2020). Pengaruh Penerapan Green Accounting dan Environmental Performance Terhadap Economic Performance. Jurnal Riset Akuntansi Dan Keuangan, 8(3), 569–578. https://doi.org/10.17509/jrak.v8i3.26158
Schaltegger, S., & Burritt, R. (2000). Contemporary Environmental Accounting: Issue, Concepts, and Practice. Greenleaf Publishing Limited.
Schaltegger, S., Hörisch, J., & Freeman, R. E. (2019). Business cases for sustainability: A stakeholder theory perspective. Organization and Environment, 32(3), 191–212. https://doi.org/10.1177/1086026617722882
Septianingsih, L. R., & Muslih, M. (2019). Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Maranatha, 11(2), 218–229. https://doi.org/10.28932/jam.v11i2.1995
Setiawan, D., Hapsari, R. T., & Wibawa, A. (2018). Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia. Mix: Jurnal Ilmiah Manajemen, 8(1), 1. https://doi.org/10.22441/mix.2018.v8i1.001
Sulistiawati, E., & Dirgantari, N. (2017). Analisis Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082
Takala, T., & Pallab, P. (2000). Individual, Collective and Social Responsibility of the Firm. Business Ethics: A European Review, 9(2), 109–118. https://doi.org/https://doi.org/10.1111/1467-8608.00180
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, 30(8), 2040. https://doi.org/10.24843/eja.2020.v30.i08.p11
Tjahjadi, B., Soewarno, N., & Mustikaningtiyas, F. (2021). Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach. Heliyon, 7(3), e06453. https://doi.org/10.1016/j.heliyon.2021.e06453
Ulum, I., Ghozali, I., & Purwanto, A. (2014). Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective. Asian Journal of Finance & Accounting, 6(2), 103. https://doi.org/10.5296/ajfa.v6i2.5246
Ulum, I., Malik, M., & Sofyani, H. (2019). Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia. Jurnal Ekonomi Dan Bisnis, 22(1), 163–182. https://doi.org/10.24914/jeb.v22i1.2343
Ulum, I., & Waluya Jati, A. (2016). International Journal of Economics and Financial Issues Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. International Journal of Economics and Financial Issues, 6(4), 1436–1439. http:www.econjournals.com
Wagner, M. (2010). The role of corporate sustainability performance for economic performance: A firm-level analysis of moderation effects. Ecological Economics, 69(7), 1553–1560. https://doi.org/10.1016/j.ecolecon.2010.02.017
Wahyuni, W., Meutia, I., & Syamsurijal, S. (2019). The Effect of Green Accounting Implementation on Improving the Environmental Performance of Mining and Energy Companies in Indonesia. Binus Business Review, 10(2), 131–137. https://doi.org/10.21512/bbr.v10i2.5767
Wernerfelt, B. (1984). A resource‐based view of the firm. Strategic Management Journal, 5(2), 171–180.
Yıldız, S., Meydan, C., & Güner, M. (2014). Measurement of Intellectual Capital Components through Activity Reports of Companies. Procedia - Social and Behavioral Sciences, 109, 614–621. https://doi.org/10.1016/j.sbspro.2013.12.516
Zimek, M., & Baumgartner, R. J. (2017). Corporate sustainability activities and sustainability performance of first and second order. 18th European Roundtable on Sustainable Consumption and Production Conference (ERSCP 2017), 15(Erscp). https://www.researchgate.net/publication/320612163
Published
2023-12-30
How to Cite
WILANG ICA SWARI, Sang Ayu Putu; RATNA SARI, Maria Mediatrix.
Green Accounting, Intellectual Capital, Gender Diversity dan Kinerja Keberlanjutan Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 12, p. 3160-3174, dec. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/86052>. Date accessed: 11 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i12.p04.
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