The Effect Of Green Intellectual Capital On Corporate Performance At PT Citra Nusantara Gemilang Hilir Raya Palembang

Authors

  • Abell Ulandari Universitas Bina Darma Palembang
  • Dina Melita Universitas Bina Darma Palembang

DOI:

https://doi.org/10.37385/69zdsv66

Keywords:

Green Human Capital Green Structural Capital Green Relational Capital Green Intellectual Capital Firm Performance

Abstract

This study examines the effect of Green Intellectual Capital (GIC) on firm performance at PT Citra Nusantara Gemilang (CNG) Hilir Raya Palembang, a gas distribution company in Indonesia's energy sector. GIC was decomposed into three dimensions: Green Human Capital (GHC), Green Structural Capital (GSC), and Green Relational Capital (GRC). A quantitative associative approach was used, with data collected through a structured questionnaire distributed to 40 employees selected by purposive sampling from a population of 60 employees. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression with SPSS. All instruments were valid (r-count > r-table of 0.312) and reliable (Cronbach's Alpha > 0.60). The regression equation obtained was Y = 20.105 + 0.261X1 + 0.379X2 + 0.333X3. Partially, GHC had no significant effect on firm performance (t = 1.919; sig = 0.063), whereas GSC (t = 2.909; sig = 0.006) and GRC (t = 3.433; sig = 0.002) had a positive and significant effect. Simultaneously, GHC, GSC, and GRC significantly affected firm performance (F = 60.568; sig = 0.000), explaining 83.5% of its variance (R2 = 0.835). These findings indicate that organizational systems and stakeholder relationships built on sustainability principles are the strongest drivers of firm performance in the energy distribution sector, while individual green competence alone is not yet sufficient. The study offers practical implications for strengthening green structural and relational capital alongside green human resource development to achieve sustainable competitive advantage

References

Aini, N., & Yucha, N. (2025). Kinerja keuangan: Peran green innovation, Green Intellectual Capital dan ukuran perusahaan. CV. Intelektual Manifes Media.

Az'mi, Y., & Kristina, G. (2024). Green Intellectual Capital and environmental management accounting: How does it influence environmental performance? Indonesian Journal of Economics, Social, and Humanities, 6(3), 287–298. https://doi.org/10.31258/ijesh.6.3.287-298

Badriah, I., Astriani, D., & Fatihah, D. I. (2025). Pengaruh Green Intellectual Capital terhadap kinerja keuangan perusahaan. Jurnal Ilmiah Akuntansi Indonesia.

Bangun, A. M., Astuti, T., & Satria, I. (2024). Pengaruh Green Intellectual Capital, green accounting, dan firm size terhadap kinerja keuangan dengan good corporate governance sebagai variabel moderasi. Jurnal Riset Bisnis, 7(2), 314–335. https://doi.org/10.35814/jrb.v7i2.6584

Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.

Chen, Y. S. (2008). The positive effect of green intellectual capital on competitive advantages of firms. Journal of Business Ethics, 77(3), 271–286.

Darmansyah, D., Dinarjito, A., & Harnovinsah. (2024). Green Intellectual Capital, employee innovativeness, job performance and firms' financial performance. AKRUAL: Jurnal Akuntansi. https://journal.unesa.ac.id/index.php/aj/article/view/44442

Darwis, A. O., Saputra, P. H., & Nurfadillah, M. (2025). Pengaruh green technology dan Green Intellectual Capital terhadap kinerja keberlanjutan. Jurnal Akuntansi dan Manajemen.

Dewi, R. R. (2025). Green Intellectual Capital dan governansi perusahaan: Relevansi nilai dalam perspektif kinerja lingkungan. Divya Media Pustaka.

Fahmi, I. (2020). Analisis kinerja keuangan. Alfabeta.

Fitri, A., Diamastuti, E., Romadhon, F., & Maharani, H. (2022). The effect of Green Intellectual Capital on SMEs' business sustainability. Jurnal Bisnis dan Manajemen,

9(1). https://doi.org/10.26905/jbm.v9i1.7476

Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS. Badan Penerbit Universitas Diponegoro.

Hery. (2021). Kinerja keuangan perusahaan. Grasindo.

Josephine, K., Ciptadi, B. A., & Aloysius, J. (2020). Pengaruh Green Intellectual Capital terhadap business sustainability. Jurnal Manajemen Strategi dan Aplikasi Bisnis, 3(2), 117–128.

Kasmir. (2021). Analisis laporan keuangan. RajaGrafindo Persada.

Lastanti, H. S., & Augustine, Y. (2022). The strength of good corporate governance in moderating the effects of Green Intellectual Capital on green competitive advantage and firm performance. Jurnal Akuntansi Trisakti, 9(1), 85–98.

Maharani, P., Setiawan, H., Syahputri, A., Malini, H., & Azazi, A. (2024). The influence of Green Intellectual Capital and green innovation in improving financial stability. Krisnadwipayana International Journal of Management Studies, 4(2), 101–112.

Mawarni, I., et al. (2025). Manajemen sumber daya manusia berkelanjutan. Sonpedia Publishing.

Pratiwi, N. N., & Fidyah, F. (2025). Green Intellectual Capital dan carbon emission disclosure sebagai upaya keberlanjutan untuk meningkatkan profitabilitas sektor energi. Jurnal Kajian Akuntansi, Auditing dan Perpajakan, 2(2), 192–202. https://doi.org/10.35760/jkaap.2025.v2i2.50

Priyana, I. (2025). Manajemen sumber daya manusia hijau. Gemilang Press Indonesia.

Pujilestari, K., Rely, G., & Sari, P. N. (2025). Pengaruh Green Human Capital, green leadership dan Green Structural Capital terhadap kinerja perusahaan. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan. https://journal.ppmi.web.id/index.php/jakpg/article/view/1954

Safitri, N., Setiatin, T., Zaelani, R., Zaky, M., & Suaebah, E. (2024). Eksplorasi Green Intellectual Capital dan green accounting: Tinjauan literatur dalam mendukung keberlanjutan usaha. Jurnal Proaksi, 11(1), 30–47. https://doi.org/10.32534/jpk.v11i1.5482

Sandrilla, R., & Permatasari, D. (2025). Green accounting, intellectual capital, and sustainability disclosure: Do they drive financial performance? Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 15(2), 258–270. https://doi.org/10.26714/MKI.15.2.2025.258-270

Sekaran, U., & Bougie, R. (2021). Metode penelitian untuk bisnis. Salemba Empat. Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Sumiati, S., & Isnaini, A. (2024). The power of Green Intellectual Capital: Driving sustainability and profitability through ESG practices. Jurnal Aplikasi Manajemen, 22(4), 1135–1153. https://doi.org/10.21776/ub.jam.2024.022.04.14

Utami, P. D., Supaijo, & Zuliansyah. (2025). Pengaruh Green Intellectual Capital, Green Human Resource Management, dan green innovation terhadap kinerja keberlanjutan. Jurnal Ilmiah Edunomika. https://jurnal.stie-aas.ac.id/index.php/jie/article/view/16405

Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.

Wibowo. (2022). Manajemen kinerja. RajaGrafindo Persada.

Downloads

Published

2026-09-07

How to Cite

The Effect Of Green Intellectual Capital On Corporate Performance At PT Citra Nusantara Gemilang Hilir Raya Palembang. (2026). Management Studies and Entrepreneurship Journal (MSEJ), 7(1), 1538-1549. https://doi.org/10.37385/69zdsv66