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The New Model: Green Innovation Modified to Moderate the Influence of Integrated Reporting, Green Intellectual Capital toward Green Competitive Advantage

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  • Sistya Rachmawati

    (Universitas Trisakti, Jakarta, Indonesia.)

Abstract

The purpose of this study is to analyze (1) The effect of integrated reporting and green intellectual capital on green competitive advantage, (2) Green innovation moderates integrated reporting and green intellectual capital on green competitive advantage. Quantitative research methods use secondary data, content analysis. The population in this study are companies that publish Annual Reports that have been audited by independent auditors and Sustainability Reports of companies listed on the Indonesia Stock Exchange in 2016-2020 and are taken from IDX-IC. Through purposive sampling method, panel data a combination of cross-section data and time series data, were obtained as many as 324 observations. Data processing using software eviews with Moderated Regression Analysis. The results of this study indicate that integrated reporting and intellectual capital have a significant positive effect on green competitive advantage. Green innovation significantly strengthens the effect of integrated reporting on green competitive advantage. However, green innovation weakens the effect of green intellectual capital on green competitive advantage. The green innovation modified variable which is the novelty of this study has more robustness than the model without novelty.

Suggested Citation

  • Sistya Rachmawati, 2023. "The New Model: Green Innovation Modified to Moderate the Influence of Integrated Reporting, Green Intellectual Capital toward Green Competitive Advantage," International Journal of Energy Economics and Policy, Econjournals, vol. 13(2), pages 61-67, March.
    • Handle: RePEc:eco:journ2:2023-02-6
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    References listed on IDEAS

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    1. Ni Wayan Rustiarini & Desak Ayu Sriary Bhegawati & Ni Putu Yuria Mendra & Nyoman Utari Vipriyanti, 2023. "Resource Orchestration in Enhancing Green Innovation and Environmental Performance in SME," International Journal of Energy Economics and Policy, Econjournals, vol. 13(5), pages 251-259, September.

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    More about this item

    Keywords

    green competitive advantage; integrated reporting; green intellectual capital; green innovation;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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