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GREEN PRACTICES ON SUSTAINABILITY PERFORMANCE: THE MODERATING ROLE OF SLACK RESOURCES

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Jurnal Akuntansi dan Keuangan Indonesia2025https://doi.org/10.7454/jaki.v22i1.1973article
ABDC C
Weight
0.50

What the paper says

This study analyses the impact of green CEO, green innovation and green investment on the sustainability performance of companies listed in the Sri Kehati Indonesia Index from 2019-2023. Using the panel data regression method in STATA, the results show that green CEO has no proven positive impact on sustainability performance, while green innovation has a negative impact. In contrast, green investment significantly improves sustainability performance. This study also evaluates the moderating effect of absorbed and unabsorbed slack resources. The results show that slack resources do not significantly strengthen the effect between green innovation and sustainability performance. This suggests that slack resources may be less effective in supporting the implementation of green innovation. This study emphasizes the importance of leadership committed to sustainability and strategic investment to improve firms' environmental performance. The findings provide valuable insights for policy makers and business leaders seeking to strengthen sustainability strategies.

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https://doi.org/https://doi.org/10.7454/jaki.v22i1.1973

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@article{unknown2025,
  title        = {{GREEN PRACTICES ON SUSTAINABILITY PERFORMANCE: THE MODERATING ROLE OF SLACK RESOURCES}},
  author       = {Unknown author},
  journal      = {Jurnal Akuntansi dan Keuangan Indonesia},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.7454/jaki.v22i1.1973},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.