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H. T. Setijaningsih

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Open access Oct 2026

Green Accounting and Intellectual Capital Efficiency as Drivers of Firm Value: Evidence from the Indonesian Mining Sector

Post-pandemic economic conditions have increased the relevance of environmental performance and intangible resources in investor assessments, particularly in environmentally intensive industries. This study examines the relationship between PROPER-based environmental performance, intellectual capital efficiency, and fi...

Sharleen Ethelind, H. T. Setijaningsih · 0 citations

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