SUSTAINABILITY REPORT DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN
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Institusion
STIE Indonesia Banking School
Author
Priyani, Harnita
Subject
HF5601 Accounting
Datestamp
2022-04-12 02:34:44
Abstract :
This study aims to determine the effect of disclosure of sustainability reports and intellectual capital on the performance of companies listed on the Indonesia Stock Exchange for the period 2014 - 2019. The sample criteria used purposive sampling with 137 manufacturing and material processing industrial companies used as research observations. Data obtained from secondary data in the form of financial reports and company sustainability reports for the period 2014 - 2019. This study uses multiple regression analysis using the Eviews 9 software. The results of this study indicate that the sustainability report disclosure has no effect on company performance, while Intellectual Capital has a positive effect. on Company Performance.
This study aims to determine the effect of disclosure of sustainability reports and intellectual capital on the performance of companies listed on the Indonesia Stock Exchange for the period 2014 - 2019. The sample criteria used purposive sampling with 137 manufacturing and material processing industrial companies used as research observations. Data obtained from secondary data in the form of financial reports and company sustainability reports for the period 2014 - 2019. This study uses multiple regression analysis using the Eviews 9 software. The results of this study indicate that the sustainability report disclosure has no effect on company performance, while Intellectual Capital has a positive effect. on Company Performance.
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