Intellectual Capital: The Role of Green Accounting on Corporate Social Responsibility

Abstract

This study aims to determine whether there is an effect of green accounting on CSR disclosure and Intellectual Capital, the effect of Intellectual Capital on CSR disclosure, green accounting on CSR disclosure with Intellectual Capital as a moderating variable and CSR disclosure in Islamic Commercial Banks from an Islamic perspective. The population in this study are all Islamic Commercial Banks registered with ojk.go.id for the 2017-2022 periods. There are 14 banks with a sample of 84 companies. The sampling methodology employed in this study involved the utilization of purposive sampling and saturation approaches. This study used panel data regression model analysis, i.e., fixed effect regression and random effect regression. The results of this study showed green accounting have no effect on CSR, Intellectual Capital have no effect on CSR, Green Accounting influences Intellectual Capital, Intellectual Capital moderates the effect of Green Accounting on CSR. The implication of this study is that companies making CSR disclosures are influenced by several factors, one of which is green accounting. The results of this study can be taken into consideration for companies, especially for managers to determine their satisfaction in terms of CSR disclosure. For the community and stakeholders, the results of this study will provide information on the level of corporate social responsibility disclosure that can influence the decision making of stakeholders. Stakeholders will decide to invest in companies that have a high level of corporate social responsibility disclosure, because it indicates that the company has conducted and managed the company adequately. This research employs secondary data, so the study cannot control and supervise the possibility of errors in data processing calculations.