Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)

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Green Intellectual Capital and Financial Performance Moderated Islamic Business Ethics

Authors
Muhammad Islah Idrus1, *, Nur Hilalia1
1Politeknik Negeri Ujung Pandang, Pandang, Indonesia
*Corresponding author. Email: muh_ishlah_idrus@polipug.ac.id
Corresponding Author
Muhammad Islah Idrus
Available Online 15 February 2024.
DOI
10.2991/978-2-38476-202-6_98How to use a DOI?
Keywords
Green Intellectual capital; financial; Islamic business and ethics
Abstract

A new field of research called Green Intellectual Capital (GIC) was founded on intellectual capital. In addition, the company’s level of environmental concern demonstrates the need of including intangible assets in financial reporting. Beyond making money, environmental concerns are now a top priority for businesses. One other component of the competitive edge that the business needs to take into account is environmental concerns. It is anticipated that this research will be able to provide an empirical explanation for how Islamic business ethics, when present, mitigate the positive impact of GIC (green intellectual capital) on MSMEs’ financial performance. Due to a lack of time for in-person meetings and a restricted number of respondents, the research is a sort of quantitative descriptive study in which primary data is gathered by sending questionnaires via Google Form to MSME entrepreneurs that fit the study’s criteria. As for the number of respondents, as many as 125 were collected. Data analysis using statistical test tools SPSS with the MRA method. The results of this study show that the existence of Islamic business ethics as moderation strengthens the causality between GIC and the company’s financial performance.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 February 2024
ISBN
10.2991/978-2-38476-202-6_98
ISSN
2352-5398
DOI
10.2991/978-2-38476-202-6_98How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Islah Idrus
AU  - Nur Hilalia
PY  - 2024
DA  - 2024/02/15
TI  - Green Intellectual Capital and Financial Performance Moderated Islamic Business Ethics
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 715
EP  - 722
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_98
DO  - 10.2991/978-2-38476-202-6_98
ID  - Idrus2024
ER  -