CD Skripsi
Pengaruh Green Accounting, Intellectual Capital Dan Competitive Advantage Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Sektor Basic Materials Dan Energy Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022)
This study aims to test and analyze the effect of green accounting, intellectual capital and competitive advantage on financial performance. The population in this study are basic materials and energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. Sampling in this study used purposive sampling method and obtained a sample of 70 companies. The data analysis used in this research is descriptive statistical analysis, classical assumption test and hypothesis testing using SPSS version 26. The results showed that green accounting, intellectual capital and competitive advantage affect the financial performance of basic materials and energy sector companies.
Keywords: Green Accounting, VAICTM, Competitive Advantage, ROA.
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