ENVIRONMENTAL PERFORMANCE: THE CONTRIBUTION OF GREEN INTELLECTUAL CAPITAL AND ENVIRONMENTAL AWARENESS OF MANUFACTURING MSME BUSINESS Farhan adam, abdul kahar, sugianto, mustamin.
Mahasiswa ekonomi akuntansi, universitas tadulako
Abstract
This study aims to examine and test the components of Green Intellectual Capital on Environmental Performance by
looking at the role of Business Owners^ Environmental Awareness in Moderating this relationship in MSMEs located
in disaster affected areas of Palu, Sigi and Donggala (PASIGALA18). A quantitative research method was applied
by distributing questionnaires to 60 business owners in the manufacturing MSME sector in the PASIGALA18 area
and applying Moderated Regression Analysis using SPSS 27. The research findings reveal that the Green Intellectual
Capital component contributes to Environmental Performance in the form of Green Human Capital (β-1 = 0.604, p-
value <0.001)- Green Structural Capital (β-2 = 0.252, p-value 0.012)- and Green Relational Capital (β-3 = 0.411, p-
value 0.001). Meanwhile, Environmental Awareness shows a high explanatory power of the model. The role of
environmental awareness strengthens all contributions of the Green Intellectual Capital component to the
Environmental Performance of MSME actors. The findings indicate that investment in green knowledge, systems,
and networks supported by increased business owner awareness significantly improves the environmental
performance of MSMEs. The research has implications for local government policy recommendations to improve
training programs for MSME actors to integrate Green Intellectual Capital and strengthen environmental awareness
in achieving sustainable environmentally friendly production practices.
