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The effect of green innovation in mediating the effect of ownership on profitability growth

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Titel: The effect of green innovation in mediating the effect of ownership on profitability growth
Autoren: Syarif Syahrul Rahman, Elok Heniwati, Syarif M. Helmi
Quelle: Journal of Contemporary Accounting; Volume 7 Issue 1, 2025; 49-62
Verlagsinformationen: Universitas Islam Indonesia (Islamic University of Indonesia), 2025.
Publikationsjahr: 2025
Schlagwörter: Resource-Based View, profitability, ownership, Green Innovation
Beschreibung: This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.
Publikationsart: Article
Dateibeschreibung: application/pdf
ISSN: 2657-1935
DOI: 10.20885/jca.vol7.iss1.art5
Zugangs-URL: https://journal.uii.ac.id/JCA/article/view/36492
Rights: CC BY SA
Dokumentencode: edsair.doi.dedup.....1bb1eb499d5ef89e8a77a521a7c8c24f
Datenbank: OpenAIRE
Beschreibung
Abstract:This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.
ISSN:26571935
DOI:10.20885/jca.vol7.iss1.art5