Green Accounting, Intellectual Capital, and Corporate Sustainability Performance

This study aims to determine the effect of green accounting and intellectual capital on Corporate Sustainability Performance (CSP). The population in the study consisted of companies listed in the SRI-KEHATI Index for the 2019-2023 period. The sample determination was carried out using purposive sampling technique, with the number of samples obtained as many as 12 companies. Multiple linear regression analysis was used to test the effect of green accounting and intellectual capital on CSP. The results of this study indicate that green accounting and intellectual capital have a positive effect on CSP. This research can support stakeholder theory and be able to provide additional information as a consideration for stakeholders regarding decision making.