Green Accounting, Intellectual Capital, and Sustainability Disclosure: Do They Drive Financial Performance?

Ditya Permatasari, Ditya ORCID: https://orcid.org/0000-0002-5742-546X (2025) Green Accounting, Intellectual Capital, and Sustainability Disclosure: Do They Drive Financial Performance? Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 15 (2). pp. 258-270. ISSN 2080-9482

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Abstract

This study uses good corporate governance as a moderator to investigate how sustainability reporting, green accounting, and green intellectual capital affect financial performance. This study uses a quantitative approach. Thirty food and beverage production businesses were sampled in this study. Sample selection used purposive sampling and Eviews 12 as the analysis tool. According to the study's conclusions, financial performance is influenced by sustainability reporting. However, financial performance is not influenced by green intellectual capital or green accounting. Similarly, good corporate governance cannot moderate the influence of sustainability reporting, green accounting, and green intellectual capital on financial performance. This study emphasizes the importance for companies, particularly manufacturing companies engaged in the food and beverage sector, to incorporate sustainability principles into their business plans and communicate them correctly to the general public to ensure their long-term survival.

Item Type:	Journal Article
Keywords:	Financial Performance, Sustainability Principles
Subjects:	14 ECONOMICS > 1499 Other Economics > 149999 Economics not elsewhere classified
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Ditya Permatasari Subandi
Date Deposited:	01 Dec 2025 10:51

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