The Influence of Green Intellectual Capital and Green Accounting on Banking Financial Sustainability: The Role of Gender Diversity as Moderation

Abstract

Introduction/Main Objectives: This study aiming For analyze the influence of green intellectual capital and green accounting on sustainability finance banking in Indonesia with gender diversity as moderation. Background Problems: The banking sector has an important role in supporting sustainability because of its role as the main facilitator of green financing. However, the implementation of sustainability strategies in the banking sector, especially in developing countries such as Indonesia, still faces obstacles such as the lack of Green Intellectual Capital (GIC) management and the application of Green Accounting. Thus, an understanding of how these factors affect the sustainability of banking finance is needed. Novelty: This study introduces a more holistic approach to measure the contribution of green strategies to financial sustainability by considering GIC and Green Accounting simultaneously in the banking sector. In addition, this study also examines the role of gender diversity as a moderating variable in the relationship between green strategies and financial sustainability in the banking sector, which is very rare in the existing literature. Research Methods: The population is company Banks listed on the Indonesia Stock Exchange in 2020-2024 . Moderated Regression Analysis (MRA) approach was used. Finding/Results: Research results show that GIC and Green Accounting have a positive influence towards Financial Sustainability and the existence of Gender Diversity can strengthen the influence of GIC and Green accounting on Financial sustainability. Conclusion: It is important for companies to manage GIC and GA effectively and consider gender diversity in managerial structures. The financial sustainability of companies depends on the integration of sustainability strategies and diversity in decision making.

Keywords:

Financial Sustainability, Gender Diversity, Green Accounting, Green Intellectual Capital