Article Sidebar

Download
PDF
Statistic
Read Counter : 64 Download : 14

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study aims to investigate carbon management accounting (CMA) and Green intellectual capital (GIC) on Carbon Tax Policy Initiatives and Firms Market Performance (FMP)  This study uses a population of mining sector companies on the Indonesia Stock Exchange from 2021-2023. The purposive sampling method with a sample size of 15 companies. Analysis tools using Eviews 13 and panel data regression. The results showed that CMA and GIC had a positive effect on CTPI, but CMA and CTPI had no positive effect on FMP. When conducting research, there are limitations in terms of measuring CMA and GIC which depend on annual and ongoing reports with a certain level of subjectivity. This study does not use moderation and mediation variables so that the driving factors and direct and indirect relationships are unknown; and the object of this research focuses on mining listed on the IDX 2021-2023 This research is expected to make a positive contribution to the development of stakeholder theory and new insights about sustainability, especially CMA and GIC, in designing CTPI which affects FMP in the context of mining companies in developing countries Indonesia amid the pressure of global warming.

Keywords

Carbon Manageent Accounting,Green Intellectal Capital2, Carbon Tax Policy Initiative,Firms Market Performance.

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Suswandoyo, M. (2025). Carbon Management Accounting, Green Intellectual Capital, Carbon Tax Policy Initiative And Firms Market Performance In Mining Companies Indonesia . Amkop Management Accounting Review (AMAR), 4(2), 57–74. https://doi.org/10.37531/amar.v4i2.2625
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abreu, M. F., Alves, A. C., & Moreira, F. (2017). Lean-Green models for eco-efficient and sustainable production. Energy, 137, 1–8. https://doi.org/10.1016/j.energy.2017.04.016
  2. Ahmadi-Gh, Z., & Bello-Pintado, A. (2022). Why is manufacturing not more sustainable? The effects of different sustainability practices on sustainability outcomes and competitive advantage. Journal of Cleaner Production, 337, 130392. https://doi.org/10.1016/j.jclepro.2022.130392
  3. Akkaya, S., & Bakkal, U. (2020). Carbon Leakage Along with the Green Paradox Against Carbon Abatement? A Review Based on Carbon Tax. Folia Oeconomica Stetinensia, 20(1), 25–44. https://doi.org/10.2478/foli-2020-0002
  4. Alsaifi, K., Elnahass, M., & Salama, A. (2020). Market responses to firms’ voluntary carbon disclosure: Empirical evidence from the United Kingdom. Journal of Cleaner Production, 262. https://doi.org/10.1016/j.jclepro.2020.121377
  5. An, Y., Davey, H., Eggleton, I. R. C., & Wang, Z. (2015). Intellectual capital disclosure and the information gap: Evidence from China. Advances in Accounting, Incorporating Advances in International Accounting, 31(2), 179–187. https://doi.org/10.1016/j.adiac.2015.09.001
  6. Andreeva, T., & Garanina, T. (2016). Do all elements of intellectual capital matter for organizational performance? Evidence from Russian context. Journal of Intellectual Capital, 17(2), 397–412. https://doi.org/10.1108/JIC-07-2015-0062
  7. Asiaei, K., Barani, O., Bontis, N., & Arabahmadi, M. (2020). Unpacking the black box: How intrapreneurship intervenes in the intellectual capital-performance relationship? Journal of Intellectual Capital, 21(6), 809–834. https://doi.org/10.1108/JIC-06-2019-0147
  8. Asiaei, K., & Bontis, N. (2020). Translating knowledge management into performance: The role of performance measurement systems. Management Research Review, 43(1), 113–132. https://doi.org/10.1108/MRR-10-2018-0395
  9. Barney, J. B., & Hesterly, W. S. (2012). VRIO - Value, Rarity, Imitability, Organization. Strategic Management, 1(1), 1–22.
  10. Barus, S. H., & Siregar, S. V. (2015). The effect of intellectual capital disclosure on cost of capital: Evidence from technology intensive firms in Indonesia. Journal of Economics, Business, and Accountancy | Ventura, 17(3), 333. https://doi.org/10.14414/jebav.v17i3.355
  11. Baumgartner, R. J., & Ebner, D. (2017). Corporate Sustainability Strategies: Sustainability Profiles and Maturity Levels. Sustainable Developmen, 18, 76–89. https://doi.org/10.1002/sd.447
  12. Bombiak, E. (2021). Assessment of the Level of Green Intellectual Capital Development - Polish Enterprises Case Study. European Research Studies Journal, 24(1), 1139–1156. https://doi.org/10.35808/ersj/2014
  13. Bontis, N. (1998). Mapping the human capital management research trends using bibliometric analysis. Management Decision, 36(2), 63–76.
  14. Bunget, O. C., Mateș, D., Dumitrescu, A. C., Bogdan, O., & Burcă, V. (2020). The link between board structure, audit, and performance for corporate sustainability. Sustainability (Switzerland), 12(20), 1–27. https://doi.org/10.3390/su12208408
  15. Busch, T., Bauer, R., & Orlitzky, M. (2015). Sustainable Development and Financial Markets : Old Paths and New Avenues. Business & Society, 1–27. https://doi.org/10.1177/0007650315570701
  16. Chandra, M., & Augustine, Y. (2019). Pengaruh Green Intellectual Capital Index Dan Pengungkapan Keberlanjutan Terhadap Kinerja Keuangan Dan Non Keuangan Perusahaan Dengan Transparansi Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 6(1), 45–70. https://doi.org/10.25105/jmat.v6i1.5066
  17. Chang, C. H., & Chen, Y. S. (2012). The determinants of green intellectual capital. Management Decision, 50(1), 74–94. https://doi.org/10.1108/00251741211194886
  18. Chen, M. Y. C., Wang, Y. S., & Sun, V. (2012). Intellectual capital and organizational commitment: Evidence from cultural creative industries in Taiwan. Personnel Review, 41(3), 321–339. https://doi.org/10.1108/00483481211212968
  19. Chen, Y. S. (2008). The positive effect of green intellectual capital on competitive advantages of firms. Journal of Business Ethics, 77(3), 271–286. https://doi.org/10.1007/s10551-006-9349-1
  20. Clarke, M., Seng, D., & Whiting, R. H. (2011). Intellectual capital and firm performance in Australia. Journal of Intellectual Capital, 12(4), 505–530. https://doi.org/10.1108/14691931111181706
  21. Cotter, J., Lokman, N., & Najah, M. M. (2019). Voluntary Disclosure Research: Which Theory Is Relevant? SSRN Electronic Journal, 1–25. https://doi.org/10.2139/ssrn.3470466
  22. Damert, M., Koep, L., Guenther, E., & Morris, J. (2020). Stakeholders and socially responsible supply chain management: the moderating role of internationalization. Sustainability Accounting, Management and Policy Journal, 12(4), 667–694. https://doi.org/10.1108/SAMPJ-03-2019-0092
  23. Darniaty, W. A., Virginia, R., Aprilly, D., & Novita, S. (2017). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Performa Keuangan Sebagai Variabel Mediasi. 9865(2017), 95–104.
  24. Derwall, J., Bauer, R., Guenster, N., & Koedijk, K. C. G. (2005). Socially Responsible Investing: The Eco-Efficiency Premium Puzzle. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.551590
  25. Dewi, P. P., & Edward Narayana, I. P. (2020). Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan. E-Jurnal Akuntansi, 30(12), 3252. https://doi.org/10.24843/eja.2020.v30.i12.p20
  26. Dilasari, A. P., Ani, H. N., & Rizka, R. J. H. (2022). Analisis Best Practice Kebijakan Carbon Tax Dalam Mengatasi Eksternalitas Negatif Emisi Karbon Di Indonesia. Owner, 7(1), 184–194. https://doi.org/10.33395/owner.v7i1.1182
  27. Drice, C., & Nuryani, N. (2022). Pendeteksian Kecurangan Pelaporan Keuangan menggunakan Model Fraud Diamond. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, Dan Akuntansi, 17(2), 90–109. https://doi.org/10.54783/portofolio.v17i2.205
  28. Droege, S. (2011). Using border measures to address carbon flows. Climate Policy, 11(5), 1191–1201. https://doi.org/10.1080/14693062.2011.592671
  29. Duke, R. T., Savannah, W., Company, R., Site, S. R., & Division, Q. (1992). ENVIR O NMENTAL REST O RATI O N MANAGEMENT SYSTEM ( U ) by PROGRAM.
  30. Elkington, J. (2013). Enter the triple bottom line. The Triple Bottom Line: Does It All Add Up, 1(1986), 1–16. https://doi.org/10.4324/9781849773348
  31. Fakoya, M. B., & Imuezerua, E. O. (2021). Improving water pricing decisions through material flow cost accounting model: a case study of the Politsi Water Treatment Scheme in South Africa. Environment, Development and Sustainability, 23(2), 2243–2260. https://doi.org/10.1007/s10668-020-00672-7
  32. Farooque, O. Al, & Ahulu, H. (2017). Determinants of social and economic reportings: Evidence from Australia, the UK and South african multinational enterprises. International Journal of Accounting and Information Management, 25(2), 177–200. https://doi.org/10.1108/IJAIM-01-2016-0003
  33. Filzah Primardiningtyas, R. A. P. S. Y. R. P. (2025). ANALISIS DAMPAK CARBON TAX TERHADAP KINERJA KEUANGAN PERUSAHAAN. 5, 1995–2006.
  34. Freeman, R. E., & Dmytriyev, S. (2017). Corporate Social Responsibility and Stakeholder Theory: Learning From Each Other. Symphonya. Emerging Issues in Management, 1, 7–15. https://doi.org/10.4468/2017.1.02freeman.dmytriyev
  35. Freeman, R. E. E., & McVea, J. (1984). A Stakeholder Approach to Strategic Management. In SSRN Electronic Journal. https://doi.org/10.2139/ssrn.263511
  36. Ghofar, A., & Sardar MN Islam. (2015). Corporate Governance and Contingency Theory - SEM Approach and Accounting Risk Implications. In Springer International Publishing Switzerland.
  37. Gibassier, D., & Schaltegger, S. (2015). Carbon management accounting and reporting in practice: A case study on converging emergent approaches. Sustainability Accounting, Management and Policy Journal, 6(3), 340–365. https://doi.org/10.1108/SAMPJ-02-2015-0014
  38. Global Sustainability Standards Board. (2013). Pedoman Pelaporan Keberlanjutan G4. In Global Reporting Initiative. www.globalreporting.org
  39. Hansen, D. R., & Mowen, M. M. (2006). Cost Managment Accounting & Control. In Manager (Fifth). Thomson South-Westerna part of The Thomson Corporation. Thomson, the Star logo, and South-Western are trademarks used herein under license.
  40. Hengge, M. (2023). Carbon Policy and Stock Returns: Signals from Financial Markets. IMF Working Papers, 2023(013), 1. https://doi.org/10.5089/9798400229329.001
  41. Herawaty, V. (2018). The effect of environmental performance and accounting characteristics to earnings informativeness. IOP Conference Series: Earth and Environmental Science, 106(1). https://doi.org/10.1088/1755-1315/106/1/012077
  42. Huang, C.-L., & Kung, F.-H. (2011). Environmental consciousness and intellectual capital management Evidence from Taiwan’s manufacturing industry. Management Decision, 49(9), 1405–1425. https://doi.org/doi.org/10.1108/00251741111173916
  43. Jabbour, C. J. C., & Jabbour, A. B. L. de S. (2016). Green Human Resource Management and Green Supply Chain Management: Linking two emerging agendas. Journal of Cleaner Production, 112, 1824–1833. https://doi.org/10.1016/j.jclepro.2015.01.052
  44. Jorge Alves Gomes, P. (2023). the Portuguese Accountants: a Important Role on Management Accounting Use? and in Firm Performance? International Journal of Advanced Research, 11(02), 418–437. https://doi.org/10.21474/ijar01/16267
  45. Josephine, K., Ciptadi, B. A., & Aloysius, J. (2020). Pengaruh Green Intellectual Capital Terhadap Business Sustainability. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 3(2), 117–128.
  46. Khan, S. Z., Yang, Q., & Waheed, A. (2019). Investment in intangible resources and capabilities spurs sustainable competitive advantage and firm performance. Corporate Social Responsibility and Environmental Management, 26(2), 285–295. https://doi.org/10.1002/csr.1678
  47. Krismiaji, K., & Surifah, S. (2020). Corporate governance, compliance level of ifrs disclosure and value relevance of accounting information – Indonesian evidence. Journal of International Studies, 13(2), 191–211. https://doi.org/10.14254/2071-8330.2020/13-2/14
  48. Lako, A. (2018a). Conceptual Framework of Green Accounting. Accounting, 60–66.
  49. Lako, A. (2018b). Rerangka Konseptual Akuntansi Hijau. Akuntan Indonesia, Edisi Apri(May), 62–71.
  50. Lako, A. (2019). Menuju Akuntansi Hijau 4.0. Artikel, April, 80–84. https://www.researchgate.net/publication/332544784_Menuju_Akuntansi_Hi%0Ajau_40
  51. Lu, Y., Li, G., Luo, Z., Anwar, M., & Zhang, Y. (2021). Does Intellectual Capital Spur Sustainable Competitive Advantage and Sustainable Growth?: A Study of Chinese and Pakistani Firms. SAGE Open, 11(1), 1–18. https://doi.org/10.1177/2158244021996702
  52. Maaloul, A., Chakroun, R., & Yahyaoui, S. (2018). The effect of political connections on companies’ performance and value: Evidence from Tunisian companies after the revolution. Journal of Accounting in Emerging Economies, 8(2), 185–204. https://doi.org/10.1108/JAEE-12-2016-0105
  53. Malik, S. Y., Cao, Y., Mughal, Y. H., Kundi, G. M., Mughal, M. H., & Ramayah, T. (2020). Pathways towards sustainability in organizations: Empirical evidence on the role of green human resource management practices and green intellectual capital. Sustainability (Switzerland), 12(8), 1–24. https://doi.org/10.3390/SU12083228
  54. Marantika, A. (2018). ( Firm Value ) Konsep dan Implikasi.
  55. Marietza, F., & Hatta, M. (2021). The Effect Of Carbon Emission Disclosure On The Financial Performance. International Journal of Management Studies and Social Science Research, 3(5), 207–216.
  56. Maychandra, B., & Nelvirita, N. (2023). Faktor-Faktor Yang Mempengaruhi Integritas Laporan Keuangan. Jurnal Eksplorasi Akuntansi, 5(4), 1573–1587. https://doi.org/10.24036/jea.v5i4.1137
  57. Morant, G. A., Millán, A. L., & Carrión, G. C. (2016). The antecedents of green innovation performance: A model of learning and capabilities. Journal of Business Research, 69(11), 4912–4917. https://doi.org/10.1016/j.jbusres.2016.04.052
  58. Muhammad, R. N., Tasmin, R., & Aziati, A. H. N. (2020). Sustainable Competitive Advantage of Big Data Analytics in Higher Education Sector: An Overview. Journal of Physics: Conference Series, 1529(4), 1–7. https://doi.org/10.1088/1742-6596/1529/4/042100
  59. Munir, A., Khan, F. U., Usman, M., & Khuram, S. (2019). Relationship between corporate governance, corporate sustainability and financial performance. Pakistan Journal of Commerce and Social Science, 13(4), 915–933.
  60. Musthafa, A. (2024). Kebijakan Pajak Karbon terhadap Reaksi Pasar: Studi di Bursa Efek Indonesia. Jurnal Riset Akuntansi Mercu Buana, August, 0–13. https://doi.org/10.26486/jramb.v10i1.3586
  61. Nafiah, Z., & Sopi, S. (2020). Pengaruh Kepemilikan Internal, Kualitas Audit Dan Kebijakan Hutang Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Stie Semarang, 12(1), 69–78. https://doi.org/10.33747/stiesmg.v12i1.397
  62. Nguyen, T. H. H., Elmagrhi, M. H., Ntim, C. G., & Wu, Y. (2021). Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China. Business Strategy and the Environment, 30(5), 2313–2331. https://doi.org/10.1002/bse.2748
  63. Nikolaj Bukh, P., Nielsen, C., Gormsen, P., & Mouritsen, J. (2005). Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing & Accountability Journal, 18(6), 713–732. https://doi.org/10.1108/09513570510627685
  64. Nirino, N., Battisti, E., Ferraris, A., Dell’Atti, S., & Briamonte, M. F. (2022). How and when corporate social performance reduces firm risk? The moderating role of corporate governance. Corporate Social Responsibility and Environmental Management, 29(6), 1995–2005. https://doi.org/10.1002/csr.2296
  65. Obeidat, U., Obeidat, B., Alrowwad, A., Alshurideh, M., Masa’deh, R., & Abuhashesh, M. (2021). The effect of intellectual capital on competitive advantage: The mediating role of innovation. Management Science Letters, 11, 1331–1344. https://doi.org/10.5267/j.msl.2020.11.006
  66. Pratama, Y. M. (2021). Analisis Determinan Pengungkapan Emisi Karbon Di Indonesia. Modus, 33(2), 120–137. https://doi.org/10.24002/modus.v33i2.4644
  67. Putriani, S., Qubailah, H., Ulum, S., & Ulynnuha, O. I. (2025). Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange. 26(1). https://doi.org/10.18196/jai.v26i1.23245
  68. Qian, W., Hörisch, J., & Schaltegger, S. (2018). Environmental management accounting and its effects on carbon management and disclosure quality. Journal of Cleaner Production, 174, 1608–1619. https://doi.org/10.1016/j.jclepro.2017.11.092
  69. Rahman, M., Aziz, S., & Hughes, M. (2020). The product-market performance benefits of environmental policy: Why customer awareness and firm innovativeness matter. Business Strategy and the Environment, 29(5), 2001–2018. https://doi.org/10.1002/bse.2484
  70. Renata, E., Laoli, P. E., & Paranduk, M. M. (2024). PRESEDEN HIJAU : STRATEGI CERDAS PENERAPAN PAJAK. 4(1), 53–65.
  71. Republik Indonesia, P. (2021). UU Harmoni Peraturan Perpajakan.
  72. Reshetnikova, L., Ovechkin, D., Devyatkov, A., Chernova, G., & Boldyreva, N. (2023). Carbon Emissions and Stock Returns: The Case of Russia. Journal of Risk and Financial Management, 16(8). https://doi.org/10.3390/jrfm16080370
  73. Rezaei, S., Izadi, M., Jokar, I., & Rezaei, S. (2016). The relationship between green intellectual capital and competitive advantages. International Business Management, 10(20), 4743–4748. https://doi.org/10.3923/ibm.2016.4743.4748
  74. Rilla Gantino, Endang Ruswanti, & Agung Mulyo Widodo. (2023). Green Accounting And Intellectual Capital Effect On Firm Value Moderated By Business Strategy. Jurnal Akuntansi, 27(1), 38–61. https://doi.org/10.24912/ja.v27i1.1118
  75. Salsaibila, D. (2023). Tantangan Penerapan Pajak Karbon di beberapa Negara: Kisah Sukses untuk Implementasi di Indonesia. Jurnal Keuangan Negara Dan Kebijakan Publik, 3(1), 27–33.
  76. Sawarjuwono, T. (2014). Intellectual Capital : Perlakuan , Pengukuran. Journal of Intellectual Capital.
  77. Schaltegger, S., Lüdeke-Freund, F., & Hansen, E. G. (2012). Business cases for sustainability: The role of business model innovation for corporate sustainability. International Journal of Innovation and Sustainable Development, 6(2), 95–119. https://doi.org/10.1504/IJISD.2012.046944
  78. Seetharaman, A., Ismail, M., & Saravanan, A. (2010). Environmental Accounting as a Tool for Environmental Management System. Journal of Applied Sciences and Environmental Management, 11(2). https://doi.org/10.4314/jasem.v11i2.55013
  79. Setiawati, E., & Agustina, L. (2016). Intellectual Capital Disclosure and Its Implications on Cost of Equity Capital with Information Asymmetry as An Intervening Variable (An Empirical Study on Manufacturing Companies Listed in IDX Year 2012-2014). Accounting Analysis Journal, 5(4), 271–281.
  80. Shah, S. M. M., Ahmed, U., Ismail, A. I., & Mozammel, S. (2021). Going intellectually green: Exploring the nexus between green intellectual capital, environmental responsibility, and environmental concern towards environmental performance. Sustainability (Switzerland), 13(11). https://doi.org/10.3390/su13116257
  81. Shodiq, M. J., & Febri, Y. T. (2015). Sistem Akuntansi dan Pelaporan Emisi Karbon : Dasar Pengembangan Standar Akuntansi Karbon. Prosiding Seminar Nasional Akuntansi, October 2015, 1–20. http://lib.ibs.ac.id/materi/Prosiding/SNA XVIII/makalah/139.pdf
  82. Siddique, A., Rashid, A., & Hammami, H. (2021). International Review of Financial Analysis Carbon disclosure , carbon performance and financial performance : International evidence. International Review of Financial Analysis, 75(February 2020), 101734. https://doi.org/10.1016/j.irfa.2021.101734
  83. Sidik, M. H. J., Yadiati, W., Lee, H., & Khalid, N. (2019). The dynamic association of energy, environmental management accounting and green intellectual capital with corporate environmental performance and competitive advantages. International Journal of Energy Economics and Policy, 9(5), 379–386. https://doi.org/10.32479/ijeep.8283
  84. Singh, I., & Zahn, J. L. W. M. Van der. (2007). Does intellectual capital disclosure reduce an IPO’s cost of capital? The case of underpricing. Journal of Intellectual Capital, 8(3), 494–516. https://doi.org/10.1108/14691930710774885
  85. Smith, P. A. C., & Sharicz, C. (2011). The shift needed for sustainability. Learning Organization, 18(1), 73–86. https://doi.org/10.1108/09696471111096019
  86. Sofiyati, R. A., & Hernawan, S. (2023). Tantangan dan Faktor yang Mempengaruhi Penundaan Implementasi Pajak Karbon di Indonesia. Bilancia: Jurnal Studi Ilmu Syariah Dan Hukum, 17(2), 187–208. https://doi.org/10.24239/blc.v17i2.2150
  87. Sroufe, R., & Remani, V. G. (2018). Management, social sustainability, reputation, and financial performance relationships: An empirical examination of U.S. firms. In Organization and Environment (Vol. 00, Issue 0). https://doi.org/10.1177/1086026618756611
  88. Stovel, M., & Bontis, N. (2002). Voluntary turnover: Knowledge management – friend or foe? Journal of Intellectual Capital, 3(3), 303–322. https://doi.org/10.1108/14691930210435633
  89. Suhardjanto, D., & Wardhani, M. (2010). Praktik Intellectual Capital Disclosure Perusahaan. Jaai, 14(1), 71–85.
  90. Sumaryo. Hasanudin,A. I. Bastian, E .Ramdhani, D. (2023). Level Disclosure of Green Intellectual Capital in Indonesian Mining Companies in Order to Save The Earth from Carbon Emissions. ICOSTELM. EAI, 04–05(environmnet). https://doi.org/10.4108/eai.4-11-2022.2329870
  91. Sumaryo, Hasanudin, A. I., Bastian, E., & Ramdhani, D. (2024). Sustainable Green Intangible Asset, Financial Performance, and Sustainable Competitive Advantages. Quality - Access to Success, 25(199), 193–204. https://doi.org/10.47750/QAS/25.199.21
  92. Susandya, A. A. P. G. B. A., Kumalasari, P. D., & Manuari, I. A. R. (2019). The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution. Sriwijaya International Journal of Dynamic Economics and Business, 3(3), 227. https://doi.org/10.29259/sijdeb.v3i3.227-242
  93. Toding, F. G., Alexander, S. W., & Tirayoh, V. Z. (2024). Analisis penerapan akuntansi manajemen lingkungan pada UD. SUMU di Manado. Manajemen Bisnis Dan Keuangan Korporat, 2(2), 91–102. https://doi.org/10.58784/mbkk.117
  94. Too, S. W., & Yusoff, W. F. W. (2015). Exploring intellectual capital disclosure as a mediator for the relationship between IPO firm-specific characteristics and underpricing. Journal of Intellectual Capital, 16(3), 639–660. https://doi.org/10.1108/JIC-08-2014-0098
  95. Ulupui, I. G. K. A., Murdayanti, Y., Marini, A. C., Purwohedi, U., Mardi, & Yanto, H. (2020). Green accounting, material flow cost accounting and environmental performance. Accounting, 6(5), 743–752. https://doi.org/10.5267/j.ac.2020.6.009
  96. van der Ploeg, F., & Withageny, C. (2015). Global warming and the green paradox: A review of adverse effects of climate policies. Review of Environmental Economics and Policy, 9(2), 285–303. https://doi.org/10.1093/reep/rev008
  97. Yadiati, W., Nissa, Paulus, S., Suharman, H., & Meiryani. (2019). The role of green intellectual capital and organizational reputation in influencing environmental performance. International Journal of Energy Economics and Policy, 9(3), 261–268. https://doi.org/https://doi.org/10.32479/ijeep.7752
  98. Yousef Obeidat, B., Bahjat Abdallah, A., Osama Aqqad, N., Akhoershiedah, A. H. O. M., & Maqableh, M. (2017). The Effect of Intellectual Capital on Organizational Performance: The Mediating Role of Knowledge Sharing. Communications and Network, 09(01), 1–27. https://doi.org/10.4236/cn.2017.91001
  99. Yunita, I., & Selfiani. (2021). The Effect of Green Accounting Disclosure, Company Size, on Stock Return With Gcg As a Moderating Variable. International Journal of Business, Economics and Law, 24(5), 156–165.
  100. Yusoff, Y. M., Omar, M. K., & Kamarul Zaman, M. D. (2019). Practice of green intellectual capital. Evidence from Malaysian manufacturing sector. IOP Conference Series: Materials Science and Engineering, 469(1), 1–8. https://doi.org/10.1088/1757-899X/469/1/012008
  101. Zaid, A. A., Jaaron, A. A. M., & Bon, A. T. (2018). The impact of green human resource management and green supply chain management practices on sustainable performance: An empirical study. Journal of Cleaner Production, 204, 965–979. https://doi.org/10.1016/j.jclepro.2018.09.062
  102. Zéghal, D., & Maaloul, A. (2010). Analysing value added as an indicator of intellectual capital and its consequences on company performance. Journal of Intellectual Capital, 11(1), 39–60. https://doi.org/10.1108/14691931011013325