The Effect of Green Intellectual Capital, Green Accounting and Company Size on the Financial Performance of Food and Beverage Sector Industry Listed on IDX for the Period 2020-2023

Authors

  • Lutfi Eka Sabita Management Study Program, Faculty of Economics and Business, Universitas Pelita Bangsa, Bekasi, Indonesia
  • Sunita Dasman Management Study Program, Faculty of Economics and Business, Universitas Pelita Bangsa, Bekasi, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v6i2.4155

Keywords:

Green Intellectual Capital, Green Accounting, Company Size, Financial Performance, Food and Beverage Industry, Sustainability

Abstract

This research aims to analyze the influence of green intellectual capital, green accounting and company size on the financial performance of the food and beverage industry during the 2020-2023 period. As awareness of the importance of sustainability increases, companies in this industry need to integrate environmentally friendly practices into their operations. The research employs a quantitative analysis method, utilizing data from the food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, comprising a total of 18 samples. The sampling technique applied is purposive sampling, and the analysis is conducted using EViews version 12. So this research shows that green Intellectual Capital and Green Accounting have a significant positive influence on financial performance, while company size also helps improve financial performance. It is hoped that these findings will provide insight for company management to implement sustainable strategies to improve financial performance.

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Published

2025-04-21

How to Cite

Lutfi Eka Sabita, & Sunita Dasman. (2025). The Effect of Green Intellectual Capital, Green Accounting and Company Size on the Financial Performance of Food and Beverage Sector Industry Listed on IDX for the Period 2020-2023. Dinasti International Journal of Economics, Finance &Amp; Accounting, 6(2), 1006–1018. https://doi.org/10.38035/dijefa.v6i2.4155

Issue

Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025)

Section

Articles

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Copyright (c) 2025 Lutfi Eka Sabita, Sunita Dasman

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