The Open Session for the Promotion of Doctor of Economics in Accounting Concentration, FEB, Trisakti University on Thursday, June 6^th, 2024, was held at Campus A, Hendriawan Sie (S) building, 8^th Floor, 133^rdGraduate, predicate “ very satisfy”.

The dissertation title is “The Effect of Green Innovation, Green Intellectual Capital, and Green Information System on Business Performance with Green Strategy as Moderation”

Chairman of the Session Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), Promotor Prof. Dr. Etty Murwaningsari, Ak.,MM.,CA dan Co-Promotor Dr. Yvonne Augustine S, Ak., MM., CMA, Examiner (1) Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA.; (2) Dr. Sekar Mayangsari, Ak, CA, CMA; (3) Dr. Lin Oktris, S.Pd, SE, M.Si, CMA; (4) Prof. Dr. Haryono Umar, Ak., M.Sc., CSA.

The novelty of this research is the measurement of the Green Strategy which was originally referred to (Masoumik et al., 2015), consisting of 3 dimensions, namely pollution prevention strategy (has 3 indicators), product stewardship strategy (has 4 indicators), and clean technology strategy (has 4 indicators), will be added 3 new dimensions, namely “Green Management Awareness”, “Environmental Leadership”, and “Environmental Knowledge Learning”. From this, a new terminology will emerge in the form of “A Novel Green Strategy Model”.

The addition of the Green Management Awareness dimension with the argument of the importance of awareness and understanding of environmental management, motivation and commitment of management in maintaining environmental sustainability, changes in attitudes and behavior of companies and consumers, and the impact of changes in the company’s environment on others.

The addition of the Environmental Leadership dimension with the argument that if a leader can invite employees, it is expected that they will be more obedient and the leader’s initiative in providing direct direction to environmental practices.

The addition of the Environmental Knowledge Learning dimension is to increase environmental awareness and awareness of environmental changes that are currently occurring and will affect company performance.

The results of the study show that green innovation has a negative effect on business performance; green intellectual capital has a negative effect on business performance; green information systems have no effect on business performance; green strategies weaken the positive effect of green innovation on business performance; green strategies do not strengthen the effect of green intellectual capital on business performance; green strategies strengthen the positive effect of green information systems on business performance.

Companies that focus on green strategies that have a high impact can help companies optimize resource use and reduce operational costs. Integrating green strategies with green information systems can help improve the operational efficiency of companies. Better monitoring and management of energy consumption, waste, and natural resources can lead to more sustainable business practices.