Peran Intellectual Capital Disclosure dan Green Culture Dalam Meningkatkan Green Economic Performance

Johannes Kristian Siregar; Antonius Bimo Rentor; Intan Putri Saleha; Anisa Putri Azzahra

doi:10.32534/jpk.v13i1.8096

Authors

Johannes Kristian Siregar Universitas Informatika dan Bisnis Indonesi
Antonius Bimo Rentor Universitas Informatika dan Bisnis Indonesia
Intan Putri Saleha Universitas Widyatama
Anisa Putri Azzahra Universitas Informatika dan Bisnis Indonesia

DOI:

https://doi.org/10.32534/jpk.v13i1.8096

Keywords:

Intellectual Capital Disclosure, Green Culture, Green Economic Performance, Manufaktur, Consumer Non-Cyclicals

Abstract

The increasingly fierce economic competition and uncertain economic conditions post-Covid-19, where manufacturing companies are expected to compete and required to be more transparent in disclosing information about their operations. The decline in the PMI Manufacturing impacts layoffs and affects the decline in public purchasing power, while at the same time, the production of goods will be limited, resulting in a trade deficit. The researchers aim to reveal how Intellectual Capital Disclosure and Green Culture influence Green Economic Performance. There are 142 non-cyclical consumer manufacturing companies in the IDX population, and 27 of those companies are used as samples. Multiple linear regression analysis is the method used to analyze the data. The disclosure of Intellectual Capital has a negative effect, while Green Culture has a positive effect on Green Economic Performance.

Downloads

Download data is not yet available.

References

Abiyyu, Muhammad, Khairi Amru, Septi Yuliyani, Siti Nuralfina, and Saepul Anwar. 2024. “Analisis Penerapan Green Accounting Pada PT IDM TP Tbk Terhadap Kepedulian Lingkungan.” 3: 7652–70. DOI: https://doi.org/10.30997/karimahtauhid.v3i7.14147

Anindya, Wina, and Etna Nur Afri Yuyetta. 2020. “Pengaruh Leverage, Sales Growth, Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba.” Diponegoro Journal of Accounting 9(3): 1–14.

Aulia, Azwani, Johannes Kristian Siregar, and Feni Ariani Rahayu Aripin. 2024. “The Role Of Green Culture In Generating Sustainable Economic Performance And Increasing Post-Pandemic Stock Prices Healthcare Sector In Indonesia And Singapore.” JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 11(2): 408–26. doi:10.30656/jak.v11i2.7315. DOI: https://doi.org/10.30656/jak.v11i2.7315

Barney, Jay B. 1991. “Firm Resources and Sustained Competitive Advantage.” Journal of%0AManagement; 17, (1), pp.99±%0A120. DOI: https://doi.org/10.1177/014920639101700108

Budiantini, Alya, Aat Sutihat, and Reni Astuti. 2025. “Analisis Green Accounting Dan Green Intellectual Capital Terhadap Peningkatan Kinerja Keuangan.” AKADEMIK: Jurnal Mahasiswa Humanis 5(3): 1701–11. doi:10.37481/jmh.v5i3.1653. DOI: https://doi.org/10.37481/jmh.v5i3.1653

Chandra, Kristian. 2021. “Analysis of the Effect of Green Organizational Culture on Organizational Performance and Competitive Advantages of Green through Green Innovation in Manufacturing Industries.”

Clarke et al., . M. Clarke, D.R. Seng, H. Whiting. 2011. “Intellectual Capital and Firm Performance in Australia.” DOI: https://doi.org/10.1108/14691931111181706

Daffa Annisa Salsabila, Wida Purwidianti, Erna Handayani and Alfato Yusnar Kharismasyah. 2025. “The Impact of Intellectual Capital and Corporate Governance on Financial Performance in Indonesia’s Financing Services Sector.” 25(1): 12–25. doi:10.52932/jfm.vi6.435. DOI: https://doi.org/10.9734/ajeba/2025/v25i11650

Dominica, Aisyah dan. 2018. “Green Marketing and Strategic Reorientation in the 1990s.”

Dzenopoljac, Vladimir, Chadi Yaacoub, Nasser Elkanj, and Nick Bontis. 2017. “Impact of Intellectual Capital on Corporate Performance: Evidence from the Arab Region.” Journal of Intellectual Capital 18(4): 884–903. doi:10.1108/JIC-01-2017-0014. DOI: https://doi.org/10.1108/JIC-01-2017-0014

eri Kurniawansyah HS*, Amrullah, M. Salahuddin, Muslim, Sri Nurhidayati. 2020. “Konsep Kebijakan Strategis Dalam Menangani Eksternalitas Ekonomi Dari Covid - 19 Pada Masyarakat Rentan Di Indonesia.” Indonesian Journal of Social Sciences and Humanities, Vol. 1 No.(2): 130–39. file:///C:/Users/User/Downloads/fvm939e.pdf.

Ferraro, Olga, and Stefania Veltri. 2015. “The Value Relevance of Intellectual Capital on the Firm’s Market Value: An Empirical Survey on the Italian Listed Firms.” Jurnal Keuangan dan Perbankan 22(4): 614–24. doi:10.26905/jkdp.v22i4.1945. DOI: https://doi.org/10.26905/jkdp.v22i4.1945

Firrer, S & Williams, M. 2003. “Intellectual Capital and Traditional Measures of Corporate Performance.” DOI: https://doi.org/10.1108/14691930310487806

Hamdan. 2018. “Intellectual Capital and Firm Performance: Differentiating between Accounting-Based and Market-Based Performance.” DOI: https://doi.org/10.1108/IMEFM-02-2017-0053

Houston, John, Andrew Butcher, Peter Ehren, Keith Evans, and Linda Godfrey. 2011. “The Evaluation of Brine Prospects and the Requirement for Modifications to Filing Standards.” Economic Geology 106(7): 1125–1239. doi:10.2113/econgeo.106.7.1225. DOI: https://doi.org/10.2113/econgeo.106.7.1225

Hyeongjun Kim, Hoon Cho, Doojin Ryu. 2022. “Corporate Bankruptcy Prediction Using Machine Learning Methodologies with a Focus on Sequential Data.”

Kartin Sarumaha, Maryen, Manatap Berliana Lumban Gaol, and Herti Diana Hutapea. 2024. “The Effect of Intellectual Capital on Financial Performance in Energy Sector Companies Listed on the Indonesian Stock Exchange (IDX) in 2020-2022.” Jurnal Ekuilnomi 6(1): 29–38. doi:10.36985/yryshf07. DOI: https://doi.org/10.36985/yryshf07

Muzdalya F , Prihatni R, Armeliza D. 2022. “Engaruh Intensitas R&D, Tipe Industri, Leverage Dan Profitabilitas Terhadap Intellectual Capital Disclosure.”

Nimtrakoon, Sirinuch. 2015. “The Relationship between Intellectual Capital, Firms’ Market Value and Financial Performance: Empirical Evidence from the ASEAN.” DOI: https://doi.org/10.1108/JIC-09-2014-0104

Robert G. Eccles, Robert H. Herz, E. Mary Keegan and David M.H. Phillips. 2001. The ValueReporting Revolution: Moving Beyond the Earnings Game.

Rohani, Mei Nani, and Retno Purwani Setyaningrum. 2023. “Pengaruh Green Organizational Culture, Work Life Balance Terhadap Organizational Performance Dimediasi Green Innovation.” Jurnal Mirai Management 8(2): 34–45. https://www.journal.stieamkop.ac.id/index.php/mirai/article/view/4725.

S, and Hanoatubun. 2020. “Dampak Covid-19 Terhadap Perekonomian Indonesia.”

Saidi, Julita, Muhammad Iznillah, and Andreas Andreas. 2025. “Balancing Sustainability and Profitability: Optimizing Intellectual Capital and Its Challenges in Indonesian Manufacturing Companies.” Jrak 17(2): 33–47. doi:10.23969/jrak.v17i2.21906. DOI: https://doi.org/10.23969/jrak.v17i2.21906

Saraswati, Erwin, and Lia Candra Inata. 2021. “SUSTAINABLE BUSINESS DAN KINERJA NON KEUANGAN.” 1(1): 36–50. DOI: https://doi.org/10.26418/apssai.v1i1.3

Siti, Ainul Wafi Elyunusiah. 2025. “ENGARUH GREEN INTELLECTUAL CAPITAL TERHADAP GREEN INNOVATION DAN DAMPAKNYA TERHADAP BUSINESS PERFORMANCE DENGAN GREEN CREATIVITY SEBAGAI VARIABEL MODERASI (Studi Pada UKM Hijau Sumatera Barat).”

Spence, Michael. 1973. “Teori Signaling.”

Sulistia Melani dan Wahidahwati. 2023. “Pengaruh CSR Dan Profitabalitas Terhadap Nilai Perusahaan Dengan GCG Sebagai Variabel Moderasi.” Jurnal Ilmiah Akuntansi Kesatuan 11(3): 1–24. doi:10.37641/jiakes.v11i3.2042. DOI: https://doi.org/10.37641/jiakes.v11i3.2042

Ting, Irene Wei Kiong Hooi Hooi Lean. 2009. “Intellectual Capital Performance of Financial Institutions in Malaysia.” DOI: https://doi.org/10.1108/14691930910996661

Tjahjadi, Noorlailie SoewarnoCorresponding Author; Bambang. 2020. “Measures That Matter: An Empirical Investigation of Intellectual Capital and Financial Performance of Banking Firms in Indonesia Available to Purchase.”

Wanggai, Velix. 2012. “Menuju Ekonomi Hijau.” blogger.com.

Wernerfelt, Birger. 1984. “A Resource-Based View of the Firm.” DOI: https://doi.org/10.1002/smj.4250050207

World Health Organization. 2020. “Krisis Covid-19 Dan Sektor Informal: Respons Langsung Dan Tantangan Kebijakan.” World Health Organization: 1–10.

Xu, Jian, and Binghan Wang. 2018. “Intellectual Capital, Financial Performance and Companies’ Sustainable Growth: Evidence from the Korean Manufacturing Industry.” Sustainability (Switzerland) 10(12). doi:10.3390/su10124651. DOI: https://doi.org/10.3390/su10124651

Yani, Pitri, and Poppy Indriani. 2023. “Pengaruh Good Corporate Governance Terhadap Biaya Hutang.” Jurnal Ekonomi & Ekonomi Syariah 6(1): 771–81. DOI: https://doi.org/10.36778/jesya.v6i1.985