The Influence of AKHLAK as a Green Corporate Identity on The Sustainability Performance of SOEs With Green Innovation as an Intervening Variable: Case Study of SOE-Indonesia in the Manufacturing Sector

  • Authors

    • Agung Dinarjito Public Sector Accounting Study Program, Diploma IV Program; Polytechnic of State Finance of STAN; South Tangerang, Indonesia
    https://doi.org/10.14419/gxhsd142

    Received date: April 9, 2025

    Accepted date: June 19, 2025

    Published date: June 23, 2025

  • green corporate identity; green innovation; sustainability performance; AKHLAK

  • Abstract

    Awareness of environmental preservation makes the company's goal not only to seek profits but also to contribute to society and the environment to achieve sustainable performance. Likewise with state-owned enterprises, which not only seek profits but also become government tools to achieve benefits for society and the environment, including carrying out special government assignments. Therefore, this research aims to analyze the influence of AKHLAK as a green corporate identity on sustainability performance with green innovation as an intervening variable. The research was conducted at state-owned enterprises in the manufacturing sector by distributing questionnaires to company management. We analyzed data using PLS-SEM, with the results that green corporate identity had no significant effect on sustainability performance, green corporate identity influenced green innovation, green innovation influenced sustainability performance, and green innovation was able to be a mediating variable between green corporate identity and sustainability performance. This research is expected to provide implications for relevant stakeholders such as company management and regulators so that they can improve the implementation of green corporate identity and encourage green innovation to achieve sustainability goals.

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    Dinarjito, A. (2025). The Influence of AKHLAK as a Green Corporate Identity on The Sustainability Performance of SOEs With Green Innovation as an Intervening Variable: Case Study of SOE-Indonesia in the Manufacturing Sector. International Journal of Accounting and Economics Studies, 12(2), 213-224. https://doi.org/10.14419/gxhsd142