The Antecedents Of Organizational Performance With Corporate Carbon Management Strategy As Moderation

Tandry  Whittleliang Hakki; Karvicha Akwila; Priccilya Jurjanta

doi:10.38035/dijefa.v5i5.3216

Authors

Tandry Whittleliang Hakki Bunda Mulia University
Karvicha Akwila Universitas Bunda Mulia
Priccilya Jurjanta Universitas Bunda Mulia

DOI:

https://doi.org/10.38035/dijefa.v5i5.3216

Keywords:

Green Supply Chain Management, Green Intellectual Capital, Competitive Business Strategy, Organizational Performance, Corporate Carbon Management Strategy

Abstract

In recent years, the rapid growth of civilization and industrialization has had a significant impact on environmental sustainability. The rise of human revolution and technological developments aimed at making people's lives more comfortable have indirectly contributed to environmental degradation, thus causing adverse effects on human health. Excessive exploitation of natural resources has drawn public attention to environmental issues both at national and international levels. This study aims to examine the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance, and to examine whether Corporate Carbon Management Strategy can strengthen the effect of Green Supply Chain Management, Green Intellectual Capital, and Competitive Business Strategy on organizational performance. The type of data used in this study is primary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Green Supply Chain Management and Competitive Business Strategy have an effect on Organizational Performance, but Green Intellectual Capital, have not effect on Organizational Performance. Carbon Management Strategy strengthens the influence of Green Supply Chain Management and Competitive Business Strategy on Organizational Performance and Carbon Management Strategy does not strengthen the influence of Green Intellectual Capital Strategy on Organizational Performance

References

Abdi, R., Suharti, L., Usmanij, P., & Ratten, V. (2022). The MSMEs Digital Readiness in Indonesia: A Test of Moderating Effect of Intrinsic Motivation and ICT Knowledge. Strategic Entrepreneurial Ecosystems and Business Model Innovation, 155–180. https://doi.org/10.1108/978-1- 80382-137520221010

Agarwal, A., & Ojha, R. (2022). Prioritising the determinants of Industry-4.0 for implementation in MSME in the post-pandemic period – a quality function deployment analysis. TQM Journal. https://doi.org/10.1108/TQM-06- 2022-0204

Ardillah, K., & Rusli, Y. M. (2022). The Effect Of Corporate Governance Structures, Environmental Performance, And Media Coverages To Carbon Emissions Disclosure. Ultimaccounting Jurnal Ilmu Akuntansi, 14(2), 246 263.

Ardillah, K., Breliastiti, R., Setiawan, T., & Machdar, N. M. (2022). The Role of Ownership Structure in Moderating The Relationship Between Tax Avoidance, Corporate Social Responsibility Disclosure, and Firm Value. Accounting Analysis Journal, 11(1), 21-30.

Delgado-verde, M., Amores-salvadó, J., Martín-de, G., & Navas-lópez, J. E. (2014). Green intellectual capital and environmental product innovation?: the mediating role of green social capital. (January), 1–15. https://doi.org/10.1057/kmrp.2014.1

Eze, S. C., Chinedu-Eze, V. C., Awa, H. O., & Alharthi, R. H. E. (2021). Factors stimulating value micro businesses attribute to digital marketing technology (DMT) adoption. PLoS ONE, 16(12 December). https://doi.org/10.1371/journal.pon e.0260145

Firmansyah, A. (2017). Pengaruh Green Intellectual Capital Dan Organizational Identity Dan Dampaknya Terhadap Green Competitive Advantage. 1, 183–219.

Hakki, T. W., Andriani, C., & Natalia, M. (2024). Peran Pemoderasi Corporate Business Risk Terhadap Hubungan CSR Disclosure, Integrated Reporting, Dan Corporate Reputation. Owner: Riset dan Jurnal Akuntansi, 8(1), 492-501.

Hervé, A., Schmitt, C., & Baldegger, R. (2020). Digitalization,_Entrepreneuria. Technology Innovation Management Review, 10(4). Koperasi&UMKM, K. (2019). Sinergitas Pengembangan KUMKM melalui Penguatan Peran Antar Lembaga.

Mohd, Y., Khalil, M., Delima, M., & Zaman, K. (2019). Do all elements of green intellectual capital contribute toward business sustainability?? Evidence from the Malaysian context using the Partial Least Squares method. Journal of Cleaner Production, 234, 626–637. https://doi.org/10.1016/j.jclepro.2019.06.15

Mulyadi. (2007). Sistem Perencanaan dan Pengendalian Manajemen. Sistem Pelipatganda Kinerja Perusahaan Ed.-3. Jakarta: Salemba Empat.

Mardiyah, A. A., & Listianingsih. (2005). Pengaruh Sistem Pengukuran Kinerja, Sistem Reward, Dan Profit Center Terhadap Hubungan Antara Total Quality Management Dengan Kinerja Manajerial. Proceeding SNA VIII Solo, 15-16 September, pp. 565- 585.

NHS Yetti & Gowon M. (2009). Pengaruh Struktur Pengendalian Manajemen dan Proses Pengendalian Manajemen Terhadap Kinerja Perbankan Kota Jambi. Jambi: Universitas Jambi

Pangestu, J. C. (2021). Strategi Pengembangan Pada Perspektif Nonkeuangan Metode Balance Scorecard Terhadap Peningkatan Kinerja Keuangan UMKM Di Indonesia SaatPandemic Covid-19. Jurnal Lentera kuntansi Vol.6 (1), 31-47. P-ISSN 2339-2991, E- ISSN 2745- 6978.

Rizal, Muhammad; Mualina, Erna; Ksotini, N. (2018). Fintech as One of The Financing Solution’s for SMEs. Jurnal Pemikiran Dan Penelitian Administrasi Bisnis Dan Kewirausahaan, 3(2), 89–100.

Rusli, Y. M., & Surjadi, M. (2021). BUSINESS DEVELOPMENT STRATEGY FOR NON FINANCIAL PERSPECTIVE BALANCE SCORECARD METHODS TO INCREASE THE PERFORMANCE OF MSMEs IN INDONESIA DURING THE COVID-19 PANDEMIC. Dinasti International Journal of Management Science, 3(2), 276-286.

Rusli, Y. M. (2021). Strategic Management Accounting Terhadap Hubungan Antara Business Strategy dan Organizational Performance saat Pandemic Covid-19. Media Ilmiah Akuntansi, Vol.1 (1), 25–45. Retrieved from https://mia.iaikapddkijakarta.id/index.php/mia/article/view/3

Rusli, Y. M., Cristy, A., & Ketty, K. (2023). Pengaruh Kepemimpinan Melayani, Kepemimpinan Religiusitas, Dan Etos Kerja Terhadap Kineja Organisasi Yang Dimoderasi Budaya Organisasi. Primanomics: Jurnal Ekonomi & Bisnis, 21(3), 203-216.

Setiawan, T., Basri, Y. Z., Sudibyo, Y. A., Purwanti, A., & Gunawan, J. (2018). A Development of Sustainability Disclosure Practices in the Mining Oil and Gas (MOG) Industries: A Study from Indonesia. Journal of Economics and Sustainable Development, 9(14), 35-46.

Setiawan, T., Jonathan, N., & Kurniawati, K. (2022). INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019). Media Riset Akuntansi, Auditing & Informasi, 22(2), 285-300.

Surjadi, M. (2023). PENGARUH MORAL PAJAK DAN ETIKA UANG TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN PERAN SISTEM DIGITALISASI PAJAK SEBAGAI PEMODERASI SAAT ERA NEW NORMAL PANDEMIK COVID-19. Jurnal Analisa Akuntansi dan Perpajakan, 7(1), 1-18.

Surjadi, M., Hakki, T. W., & Saputra, F. (2023). Improving Msme Performance: Management Accounting Strategies, Leadership Quality and Market Orientation. Journal of Accounting and Finance Management, 4(3), 250-257.

Tan, H. P., Plowman, D., & Hancock, P. (2007). Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1), 6-95.

Temy Setiawan, S. E., Ak, M., & Th, M. (2022). Mahir Akuntansi untuk Usaha Mikro, Kecil, dan Menengah. Bhuana Ilmu Populer.

Tsai, J. H., Yu, J., & Wen, S. J. (2013). Intellectual capital, corporate governance and firm performance. Information Management and Business Review, 5(10), 482-491.

Wardani, A. P. Y. K., & Darmawan, N. A. S. (2020). Peran Financial Technology pada UMKM: Peningkatan Literasi Keuangan Berbasis Payment Gateway. Jurnal Ilmiah Akuntansi Dan Humanika, 10(2), 170. https://doi.org/10.23887/jiah.v10i2.25947.

Winarto, W. W. A. (2020). Peran Fintech dalam Usaha Mikro Kecil dan Menengah (UMKM). Jesya (Jurnal Ekonomi & Ekonomi Syariah), 3(1), 61–73. https://doi.org/10.36778/jesya.v3i1.132.

Yuniarti, V. (2019). Faktor-Faktor yang Mempengaruhi Minat Penggunaan Financial Technology Peer to Peer lending. Angewandte Chemie International Edition, 6(11), 951–952., 1–22.