THE EFFECT OF GREEN ACCOUNTING ON COMPANY REPUTATION WITH INTELLECTUAL CAPITAL AS A MODERATION
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Aug 28, 2023
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Abstract
This study aims to determine the effect of environmental performance, environmental disclosure, and environmental costs on corporate reputation moderated by intellectual capital. This study uses a quantitative approach with basic material and energy sector companies listed on the IDX for 2019 – 2021. The results of this study indicate that environmental performance, environmental costs and intellectual capital have no effect on company reputation. These findings indicate that stakeholders and shareholders do not prioritize environmental performance as the main aspect in the assessment to invest in a company. Environmental disclosure has a positive effect on company reputation. This is because environmental disclosure is a way of communicating by the company to the public and stakeholders regarding the environmental and social impacts arising from the company's economic activities to the wider community and stakeholders which will form a good corporate reputation. Intellectual capital is not able to moderate the relationship between environmental performance, environmental disclosure, and environmental costs on company reputation.
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RABBANI, Mohammad Farhanudin; WURYANINGSIH, Wuryaningsih.
THE EFFECT OF GREEN ACCOUNTING ON COMPANY REPUTATION WITH INTELLECTUAL CAPITAL AS A MODERATION.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 9, n. 1, p. 391-408, aug. 2023.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2294>. Date accessed: 02 may 2024.
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References
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Adyaksana, RI, & Pronosokodewo, BG (2020). Do Environmental Performance and Environmental Costs Affect Disclosure of Environmental Information? InFestation, 16(2), 41–52. https://doi.org/10.21107/infestation.v16i2.8544
Anggraini, F., Septijon, YP, & Rahmi, S. (2020). THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH FINANCIAL DISTRESS AS AN INTERVENING VARIABLE. GL Dergisi T-shirt, 8(75), 147–154. https://doi.org/10.1016/j.jnc.2020.125798%0Ahttps://doi.org/10.1016/j.smr.2020.02.002%0Ahttp://www.ncbi.nlm.nih.gov/pubmed/
810049%0Ahttp://doi.wiley.com/10.1002/anie.197505391%0Ahttp://www.sciencedirect.com/science/article/pii/B9780857090409500205%0Ahttp:
Angraeni, Si., Stimurang, M., & Fadilah, H. (2019). THE EFFECT OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST AND ENVIRONMENTAL DISCLOSURE ON COMPANY VALUE. вы12у(235), 245.http://digilib.unila.ac.id/4949/15/BAB II.pdf
Ardila, I. (2018). Journal of Business Financial Research. Lppi Aqli, 2(2), 61–70. https://doi.org/10.5281/zenodo.1066320
Aryawan, M., Rahyuda, I., & Ekawati, N. (2017). The Effect of Corporate Social Responsibility Factors (Social, Economic and Environmental Aspects) on Corporate Image. None, 6(2), 254415.
Asjuwita, M., & Agustin, H. (2020). The Influence of Environmental Performance and Environmental Costs on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018. Journal of Exploratory Accounting, 2(3), 3327–3345. https://doi.org/10.24036/jea.v2i3.285
Bontis, N. (1998). Mapping the human capital management research trends using bibliometric analysis. Management Decision, 36(2), 63–76.
Buana, VA, & Nuzula, NF (2017). The Effect of Environmental Costs on Profitability and Company Value (Study of First Section Chemical Companies Registered on the Japan Exchange Group Period 2013 – 2015). Journal of Business Administration (JAB), 50(1), 46–55. https://www.neliti.com/publications/186363/pengaruh-environmental-cost-towards-profitability-dan-value-company-studi-p
De Miguel De Blas, M. (2021). Impact of environmental performance and policy on firm environmental reputation. Management Decision, 59(2), 190–204. https://doi.org/10.1108/MD-09-2019-1223
Faizah, BSQ (2020). Application of Green Accounting on Financial Performance. Journal of Contemporary Accounting Research, 12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779
Firer, S., & Williams, SM (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348–360. https://doi.org/10.1108/14691930310487806
Fitriani, A. (2021). Effect of Environmental Performance, Environmental Disclosure, Iso 14001 on Moderated Profitability of Company Size. Journal of Management Science, 1(1), 79–92. https://cdn.undiknas.ac.id/repository/REPO-16062119216685281.pdf
Galbreath, J. (2011). Are there gender-related influences on corporate sustainability? A study of women on boards of directors. Journal of Management and Organization, 17(1), 017–038. https://doi.org/10.1017/s1833367200001693
Ganno, R., & Nature, LR (2021). The influence of Intellectual Capital and Corporate Social Responsibility on Company Value is moderated by Performance. Essence: Journal of Business and Management, 10(2), 215–230. https://doi.org/10.15408/ess.v10i2.18858
Ginesti, G., Caldarelli, A., Zampella, A., Ginesti, G., Caldarelli, A., Zampella, A., Knowledge, B., & Authors, U. (2018). Intellectual Capital Journal.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting Literature Review and the UK Disclosure Longitudinal Study. Accounting, Auditing & Accountability Journal, 8(2), 47–77.
Gustinya, D. (2022). The Effect of Applying Green Accounting on the Value of Proper Participant Manufacturing Companies Listing on the Indonesia Stock Exchange in 2017 - 2019. Krisnadwipayana Journal of Accounting and Business, 9(2), 759. https://doi.org/10.35137/jabk.v9i2.688
Handoyo, F., Akram, & Nuraibah. (2022). THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND DISCLOSURE ON THE PROFITABILITY OF MINING COMPANIES LISTED ON THE IDX 2017-2021. JASa (Journal of Accounting, Auditing and Accounting Information Systems), 3(1), 14–26. https://doi.org/10.29303/aksioma.v21i2.169
Hapsoro, D., & Ambarwati, A. (2020). Does Disclosure of Environmental Information Moderate the Effect of Environmental Performance and Environmental Costs on Company Value? The Indonesian Journal of Accounting Research, 23(02), 41–52. https://doi.org/10.33312/ijar.487
Harahap, SH, & Nurjannah. (2020). The Effect of Intellectual Capital on Profitability in Companies. Journal of Accounting and Business Research, 20(2), 234–246.
Hasan, R., & Yun, TM (2017). Theoretical Linkage between Corporate Social Responsibility and Corporate Reputation. Indonesian Journal of Sustainability Accounting and Management, 1(2), 80. https://doi.org/10.28992/ijsam.v1i2.32
Hasseldine, J., Salama, A. ., & Toms, J. . (2005). Quantity versus Quality: The Impact of Environmental Disclosures on the Reputation of UK Plcs. http://eprints.whiterose.ac.uk/1783/
Humanitisri, N., & Ghozali, I. (2019). COMPANY AS A MEDIATION VARIABLE, AND VISIBILITY AS A MODERATION VARIABLE IN THE RELATIONSHIP BETWEEN CSR AND REPUTATION (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2016). Diponegoro Journal of Accounting, 7(4), 1–13.
Ionita, C., & Dinu, E. (2021). The effect of intangible assets on sustainable growth and firm value – Evidence on intellectual capital investment in companies listed on the Bucharest Stock Exchange. Kybernetes, 50(10), 2823–2849. https://doi.org/10.1108/K-05-2020-0325
Kapita, NMY, & Suardana, KA (2018). The Effect of Disclosure of Corporate Social Responsibility and Good Corporate Governance on Manufacturing Company Reputation. Udayana University Accounting E-Journal, 24, 1190–1219.
Kurnia, D. (2016). The Influence of Product Quality on Customer Loyalty Through Customer Satisfaction, Customer Value, and Company Reputation at State-Owned Banks. 10(12), 10–13.
Kusumaningtias, R. (2013). Green Accounting, Why and How? Accounting And Finance, 7(2), 978–979.
Landion, V., & Lastanti, HS (2019). THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE, COMPANY MARKET VALUE AND COMPANY REPUTATION. 0832(September), 215–232.
Mardiana, IA, & Wuryani, E. (2019). The Effect of Environmental Performance on Firm Value with Profitability as a Moderating Variable. Unesa Journal of Accounting, 8(1), 1–8. http://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akunansi/
Meiyana, A., & Aisyah, MN (2019). The Effect of Environmental Performance, Environmental Costs, and Company Size on Financial Performance with Corporate Social Responsibility as Intervening Variables. Nominal: Barometer of Accounting and Management Research, 8(1), 1–18. https://doi.org/10.21831/nominal.v8i1.24495
Mouritsen, J., & Johanson, U. (2005). Managing the person: human resource costing and accounting, intellectual capital and health statements. Accounting in Scandinavia: The …, 139–158. https://www.researchgate.net/profile/Jan-Mouritsen/publication/257871926_Managing_the_person_Human_Resource_Costing_and_Accounting_Intellectual_Capital_and_Health_Statements/links/5fd8b74e45851553a0bb1bf9/Managing-the-person-Human-Resource-Costing-and-A cc
Muafi. (2021). The influence of Green Culture and Green Strategy on the Circular Economy Implementation: The Moderating Role of Green Intellectual Capital. International Journal of Sustainable Development and Planning, 16(6), 1101–1108. https://doi.org/10.18280/ijsdp.160611
Nardella, G., Brammer, S., & Surdu, I. (2020). Shame on Who? The Effects of Corporate Irresponsibility and Social Performance on Organizational Reputation. British Journal of Management, 31(1), 5–23. https://doi.org/10.1111/1467-8551.12365
Odriozola, MD, & Baraibar-Diez, E. (2017). Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121–132. https://doi.org/10.1002/csr.1399
Özkan, P., Süer, S., Keser, İ. K., & Kocakoç, İ. D. (2020). The effect of service quality and customer satisfaction on customer loyalty: The mediation of perceived value of services, corporate image and corporate reputation. International Journal of Bank Marketing, 38(2), 384–405. https://doi.org/10.1108/IJBM-03-2019-0096
Pinata, TA, & Kristanto, AB (2020). THE EFFECT OF PROFIT MANAGEMENT ON COMPANY REPUTATION: TESTING THE MODERATION EFFECT OF FAMILY OWNERSHIP. 11(2), 192–202.
Rismawati, CA, & Sanjaya, IPS (2011). THE EFFECT OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2009-2011 Cicilia. Cc.
Santos, C., Coelho, A., & Marques, A. (2023). The greenwashing effect on corporate reputation and brand hate, through environmental performance and green perceived risk. Asia-Pacific Journal of Business Administration, ahead-of-p(ahead-of-print). https://doi.org/10.1108/APJBA-05-2022-0216
Sapulette, SG, & Limba, FB (2021). The Effect of Implementing Green Accounting and Environmental Performance on the Value of Companies Listed on the IDX in 2018-2020. Kupna Journal, 2(no 1), 37.
Saputra, MFM (2020). The Effect of Environmental Performance and Environmental Costs on Financial Performance with Environmental Disclosures as Intervening Variables. Journal of Tirtayasa Accounting Research, 5(02), 123–138.
Saputra, WS (2018). The Effect of Corporate Governance, Corporate Social Responsibility and Intellectual Capital on Company Value. National Conference of Creative Industry, Sept., 5–6. https://doi.org/10.30813/ncci.v0i0.1313
Sawitri, AP, & Setiawan, N. (2017). Analysis of the Effect of Sustainability Report Disclosure, Financial Performance, Environmental Performance on Company Value. Journal of Business & Banking, 7(2), 1–8. https://doi.org/10.14414/jbb.v7i2.1397
Suandi, A., & Ruchjana, ET (2021). Effect of Environmental Performance and Environmental Costs on Return on Assets (ROA). Journal of Applied Accounting Research, 5(1), 2021.
Sulistiawati, E., & Dirgantari, N. (2017). Analysis of the Effect of Applying Green Accounting on Profitability in Mining Companies Listed on the Indonesian Stock Exchange. Journal of Accounting and Finance Review, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082
Suratno, IB, Darsono, & Mutmainah, S. (2006). National symposium on accounting 9 fields of influence. 23–26.
Wardhana, PK (2017). Does Disclosure of Environmental Information Moderate the Effect of Environmental Performance and Environmental Costs on Company Value. 1–25. https://www.ptonline.com/articles/how-to-get-better-mfi-results
Wibowo, MA, & Yuliana, I. (2020). The Effect of Profitability on Firm Value with Intellectual Capital as a Moderating Variable. Innovator, 9(2), 75. https://doi.org/10.32832/inovator.v9i2.3424
Widhyadanta, IGDSA, & Widanaputra, AAG. (2019). The Influence of Corporate Social Responsibility Disclosure and Top Management Reputation on Company Reputation. Bulletin of Economic Studies, 23(1), 32–45.
Wiranty, D. & Kartikasari, D. (2018). The Effect of Environmental Performance and Environmental Disclosure on Company Financial Performance. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Wirawati, NGP, Dwija Putri, IGAMA, & Badera, IDN (2020). Effect of Firm Size, Leverage, Environmental Disclosure, and Environmental Performance on Firm Value. E-Jurnal of Accounting, 30(9), 2417. https://doi.org/10.24843/eja.2020.v30.i09.p19
Wulaningrum, R., & Kusrihandayani, D. (2020). Effect of environmental disclosure, environmental costs and profitability on firm value. Proceedings of the 4th National Seminar on Research & Community Service 2020, 97–103.
Yusliza, MY, Yong, JY, Tanveer, MI, Ramayah, T., Noor Faezah, J., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249, 119334. https://doi.org/10.1016/j.jclepro.2019.119334
Yustyarani, W., & Yuliana, I. (2020). Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking. Al-Amwal: Journal of Sharia Economics and Banking, 12(2), 211. https://doi.org/10.24235/amwal.v12i2.6939
Adyaksana, RI, & Pronosokodewo, BG (2020). Do Environmental Performance and Environmental Costs Affect Disclosure of Environmental Information? InFestation, 16(2), 41–52. https://doi.org/10.21107/infestation.v16i2.8544
Anggraini, F., Septijon, YP, & Rahmi, S. (2020). THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH FINANCIAL DISTRESS AS AN INTERVENING VARIABLE. GL Dergisi T-shirt, 8(75), 147–154. https://doi.org/10.1016/j.jnc.2020.125798%0Ahttps://doi.org/10.1016/j.smr.2020.02.002%0Ahttp://www.ncbi.nlm.nih.gov/pubmed/
810049%0Ahttp://doi.wiley.com/10.1002/anie.197505391%0Ahttp://www.sciencedirect.com/science/article/pii/B9780857090409500205%0Ahttp:
Angraeni, Si., Stimurang, M., & Fadilah, H. (2019). THE EFFECT OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST AND ENVIRONMENTAL DISCLOSURE ON COMPANY VALUE. вы12у(235), 245.http://digilib.unila.ac.id/4949/15/BAB II.pdf
Ardila, I. (2018). Journal of Business Financial Research. Lppi Aqli, 2(2), 61–70. https://doi.org/10.5281/zenodo.1066320
Aryawan, M., Rahyuda, I., & Ekawati, N. (2017). The Effect of Corporate Social Responsibility Factors (Social, Economic and Environmental Aspects) on Corporate Image. None, 6(2), 254415.
Asjuwita, M., & Agustin, H. (2020). The Influence of Environmental Performance and Environmental Costs on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018. Journal of Exploratory Accounting, 2(3), 3327–3345. https://doi.org/10.24036/jea.v2i3.285
Bontis, N. (1998). Mapping the human capital management research trends using bibliometric analysis. Management Decision, 36(2), 63–76.
Buana, VA, & Nuzula, NF (2017). The Effect of Environmental Costs on Profitability and Company Value (Study of First Section Chemical Companies Registered on the Japan Exchange Group Period 2013 – 2015). Journal of Business Administration (JAB), 50(1), 46–55. https://www.neliti.com/publications/186363/pengaruh-environmental-cost-towards-profitability-dan-value-company-studi-p
De Miguel De Blas, M. (2021). Impact of environmental performance and policy on firm environmental reputation. Management Decision, 59(2), 190–204. https://doi.org/10.1108/MD-09-2019-1223
Faizah, BSQ (2020). Application of Green Accounting on Financial Performance. Journal of Contemporary Accounting Research, 12(2), 94–99. https://doi.org/10.23969/jrak.v12i2.2779
Firer, S., & Williams, SM (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348–360. https://doi.org/10.1108/14691930310487806
Fitriani, A. (2021). Effect of Environmental Performance, Environmental Disclosure, Iso 14001 on Moderated Profitability of Company Size. Journal of Management Science, 1(1), 79–92. https://cdn.undiknas.ac.id/repository/REPO-16062119216685281.pdf
Galbreath, J. (2011). Are there gender-related influences on corporate sustainability? A study of women on boards of directors. Journal of Management and Organization, 17(1), 017–038. https://doi.org/10.1017/s1833367200001693
Ganno, R., & Nature, LR (2021). The influence of Intellectual Capital and Corporate Social Responsibility on Company Value is moderated by Performance. Essence: Journal of Business and Management, 10(2), 215–230. https://doi.org/10.15408/ess.v10i2.18858
Ginesti, G., Caldarelli, A., Zampella, A., Ginesti, G., Caldarelli, A., Zampella, A., Knowledge, B., & Authors, U. (2018). Intellectual Capital Journal.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting Literature Review and the UK Disclosure Longitudinal Study. Accounting, Auditing & Accountability Journal, 8(2), 47–77.
Gustinya, D. (2022). The Effect of Applying Green Accounting on the Value of Proper Participant Manufacturing Companies Listing on the Indonesia Stock Exchange in 2017 - 2019. Krisnadwipayana Journal of Accounting and Business, 9(2), 759. https://doi.org/10.35137/jabk.v9i2.688
Handoyo, F., Akram, & Nuraibah. (2022). THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND DISCLOSURE ON THE PROFITABILITY OF MINING COMPANIES LISTED ON THE IDX 2017-2021. JASa (Journal of Accounting, Auditing and Accounting Information Systems), 3(1), 14–26. https://doi.org/10.29303/aksioma.v21i2.169
Hapsoro, D., & Ambarwati, A. (2020). Does Disclosure of Environmental Information Moderate the Effect of Environmental Performance and Environmental Costs on Company Value? The Indonesian Journal of Accounting Research, 23(02), 41–52. https://doi.org/10.33312/ijar.487
Harahap, SH, & Nurjannah. (2020). The Effect of Intellectual Capital on Profitability in Companies. Journal of Accounting and Business Research, 20(2), 234–246.
Hasan, R., & Yun, TM (2017). Theoretical Linkage between Corporate Social Responsibility and Corporate Reputation. Indonesian Journal of Sustainability Accounting and Management, 1(2), 80. https://doi.org/10.28992/ijsam.v1i2.32
Hasseldine, J., Salama, A. ., & Toms, J. . (2005). Quantity versus Quality: The Impact of Environmental Disclosures on the Reputation of UK Plcs. http://eprints.whiterose.ac.uk/1783/
Humanitisri, N., & Ghozali, I. (2019). COMPANY AS A MEDIATION VARIABLE, AND VISIBILITY AS A MODERATION VARIABLE IN THE RELATIONSHIP BETWEEN CSR AND REPUTATION (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2016). Diponegoro Journal of Accounting, 7(4), 1–13.
Ionita, C., & Dinu, E. (2021). The effect of intangible assets on sustainable growth and firm value – Evidence on intellectual capital investment in companies listed on the Bucharest Stock Exchange. Kybernetes, 50(10), 2823–2849. https://doi.org/10.1108/K-05-2020-0325
Kapita, NMY, & Suardana, KA (2018). The Effect of Disclosure of Corporate Social Responsibility and Good Corporate Governance on Manufacturing Company Reputation. Udayana University Accounting E-Journal, 24, 1190–1219.
Kurnia, D. (2016). The Influence of Product Quality on Customer Loyalty Through Customer Satisfaction, Customer Value, and Company Reputation at State-Owned Banks. 10(12), 10–13.
Kusumaningtias, R. (2013). Green Accounting, Why and How? Accounting And Finance, 7(2), 978–979.
Landion, V., & Lastanti, HS (2019). THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE, COMPANY MARKET VALUE AND COMPANY REPUTATION. 0832(September), 215–232.
Mardiana, IA, & Wuryani, E. (2019). The Effect of Environmental Performance on Firm Value with Profitability as a Moderating Variable. Unesa Journal of Accounting, 8(1), 1–8. http://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akunansi/
Meiyana, A., & Aisyah, MN (2019). The Effect of Environmental Performance, Environmental Costs, and Company Size on Financial Performance with Corporate Social Responsibility as Intervening Variables. Nominal: Barometer of Accounting and Management Research, 8(1), 1–18. https://doi.org/10.21831/nominal.v8i1.24495
Mouritsen, J., & Johanson, U. (2005). Managing the person: human resource costing and accounting, intellectual capital and health statements. Accounting in Scandinavia: The …, 139–158. https://www.researchgate.net/profile/Jan-Mouritsen/publication/257871926_Managing_the_person_Human_Resource_Costing_and_Accounting_Intellectual_Capital_and_Health_Statements/links/5fd8b74e45851553a0bb1bf9/Managing-the-person-Human-Resource-Costing-and-A cc
Muafi. (2021). The influence of Green Culture and Green Strategy on the Circular Economy Implementation: The Moderating Role of Green Intellectual Capital. International Journal of Sustainable Development and Planning, 16(6), 1101–1108. https://doi.org/10.18280/ijsdp.160611
Nardella, G., Brammer, S., & Surdu, I. (2020). Shame on Who? The Effects of Corporate Irresponsibility and Social Performance on Organizational Reputation. British Journal of Management, 31(1), 5–23. https://doi.org/10.1111/1467-8551.12365
Odriozola, MD, & Baraibar-Diez, E. (2017). Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121–132. https://doi.org/10.1002/csr.1399
Özkan, P., Süer, S., Keser, İ. K., & Kocakoç, İ. D. (2020). The effect of service quality and customer satisfaction on customer loyalty: The mediation of perceived value of services, corporate image and corporate reputation. International Journal of Bank Marketing, 38(2), 384–405. https://doi.org/10.1108/IJBM-03-2019-0096
Pinata, TA, & Kristanto, AB (2020). THE EFFECT OF PROFIT MANAGEMENT ON COMPANY REPUTATION: TESTING THE MODERATION EFFECT OF FAMILY OWNERSHIP. 11(2), 192–202.
Rismawati, CA, & Sanjaya, IPS (2011). THE EFFECT OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2009-2011 Cicilia. Cc.
Santos, C., Coelho, A., & Marques, A. (2023). The greenwashing effect on corporate reputation and brand hate, through environmental performance and green perceived risk. Asia-Pacific Journal of Business Administration, ahead-of-p(ahead-of-print). https://doi.org/10.1108/APJBA-05-2022-0216
Sapulette, SG, & Limba, FB (2021). The Effect of Implementing Green Accounting and Environmental Performance on the Value of Companies Listed on the IDX in 2018-2020. Kupna Journal, 2(no 1), 37.
Saputra, MFM (2020). The Effect of Environmental Performance and Environmental Costs on Financial Performance with Environmental Disclosures as Intervening Variables. Journal of Tirtayasa Accounting Research, 5(02), 123–138.
Saputra, WS (2018). The Effect of Corporate Governance, Corporate Social Responsibility and Intellectual Capital on Company Value. National Conference of Creative Industry, Sept., 5–6. https://doi.org/10.30813/ncci.v0i0.1313
Sawitri, AP, & Setiawan, N. (2017). Analysis of the Effect of Sustainability Report Disclosure, Financial Performance, Environmental Performance on Company Value. Journal of Business & Banking, 7(2), 1–8. https://doi.org/10.14414/jbb.v7i2.1397
Suandi, A., & Ruchjana, ET (2021). Effect of Environmental Performance and Environmental Costs on Return on Assets (ROA). Journal of Applied Accounting Research, 5(1), 2021.
Sulistiawati, E., & Dirgantari, N. (2017). Analysis of the Effect of Applying Green Accounting on Profitability in Mining Companies Listed on the Indonesian Stock Exchange. Journal of Accounting and Finance Review, 6(1), 865–872. https://doi.org/10.22219/jrak.v6i1.5082
Suratno, IB, Darsono, & Mutmainah, S. (2006). National symposium on accounting 9 fields of influence. 23–26.
Wardhana, PK (2017). Does Disclosure of Environmental Information Moderate the Effect of Environmental Performance and Environmental Costs on Company Value. 1–25. https://www.ptonline.com/articles/how-to-get-better-mfi-results
Wibowo, MA, & Yuliana, I. (2020). The Effect of Profitability on Firm Value with Intellectual Capital as a Moderating Variable. Innovator, 9(2), 75. https://doi.org/10.32832/inovator.v9i2.3424
Widhyadanta, IGDSA, & Widanaputra, AAG. (2019). The Influence of Corporate Social Responsibility Disclosure and Top Management Reputation on Company Reputation. Bulletin of Economic Studies, 23(1), 32–45.
Wiranty, D. & Kartikasari, D. (2018). The Effect of Environmental Performance and Environmental Disclosure on Company Financial Performance. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Wirawati, NGP, Dwija Putri, IGAMA, & Badera, IDN (2020). Effect of Firm Size, Leverage, Environmental Disclosure, and Environmental Performance on Firm Value. E-Jurnal of Accounting, 30(9), 2417. https://doi.org/10.24843/eja.2020.v30.i09.p19
Wulaningrum, R., & Kusrihandayani, D. (2020). Effect of environmental disclosure, environmental costs and profitability on firm value. Proceedings of the 4th National Seminar on Research & Community Service 2020, 97–103.
Yusliza, MY, Yong, JY, Tanveer, MI, Ramayah, T., Noor Faezah, J., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249, 119334. https://doi.org/10.1016/j.jclepro.2019.119334
Yustyarani, W., & Yuliana, I. (2020). Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking. Al-Amwal: Journal of Sharia Economics and Banking, 12(2), 211. https://doi.org/10.24235/amwal.v12i2.6939