The Influence of Green CompetitiveAdvantage and Green Intellectual Capital on Sustainable Performance with Environmental Management Accounting asAMediating Variable in Palm Oil Companiesin Kutai Kartanegara Regency

ABSTRACT: This study aims to analyze the influence of green competitive advantage and green intellectual capital on sustainable performance through the mediating role of environmental management accounting in palm oil companies located in Kutai Kartanegara Regency. This research uses a quantitative approach with a survey method, where data were collected through questionnaires distributed to 110 respondents consisting of company managers and directors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS- SEM) with the help of SmartPLS 4 software. The results reveal that green competitive advantage significantly influences environmental management accounting but does not directly affect sustainable performance. Conversely, green intellectual capital has a significant effect on sustainable performance but does not significantly influence environmental management accounting. Furthermore, environmental management accounting significantly affects sustainable performance and mediates the relationship between green competitive advantage and sustainable performance. These findings provide theoretical implications on the importance of integrating green strategies with environmental information systems and offer managerial implications for improving the effectiveness of sustainability policies in the plantation sector.

KEYWORDS: Green Competitive Advantage, Green Intellectual Capital, Environmental Management Accounting, Sustainable Performance, Palm Oil, Kutai Kartanegara.