The Dynamic association of Energy, Environmental Management Accounting and Green Intellectual Capital with Corporate Environmental Performance and Competitive

Morni Hayati Jaafar Sidik, Winwin Yadiati, Hoyoung Lee and Nadeem Khalid
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Morni Hayati Jaafar Sidik: Universiti Kuala Lumpur Business School, Malaysia
Winwin Yadiati: Department of Accounting, Universitas Padjadjaran Indonesia,
Hoyoung Lee: Bang College of Business, KIMEP University, Kazakhstan
Nadeem Khalid: Executive Education Centre, KIMEP University, Kazakhstan.

International Journal of Energy Economics and Policy, 2019, vol. 9, issue 5, 379-386

Abstract: The current study aims to investigate the impact of energy efficiency (EE), green intellectual capital (GIC) and environmental management accounting system on environmental performance and competitive advance in Indonesia manufacturing industry. In doing so, we utilized the sophisticated methodology of partial least squares structural equation modeling (PLS-SEM) to identify the potential association among the variables of interest. Even after the growing consciousness for environmental management, there exist some companies that consider the acceptance of environmental trend as an obstacle to their growth and performance. The results confirm that all selected variables have a positive and significant impact on environmental performance and competitive advantage in the manufacturing industry in Indonesia. Moreover, the outcomes of the PLSSEM confirm that environmental performance and competitive advantage have positively and expressively impacted by green intellectual, EE and environmental accounting system. In general, the results of PLS confirm that the three factors, i.e., GIC, EE, and environmental accounting management system are the positive and significant contributor to enhance the environmental performance and competitive advantage of the firm in Indonesia manufacturing industry.

Keywords: Energy efficiency; green intellectual capital; environmental performance; competitive advantage; Indonesia. (search for similar items in EconPapers)
JEL-codes: O34 Q50 Q55 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2019-05-42

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