DAMPAK SUSTAINABILITY REPORT DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP KINERJAPERUSAHAAN

sparta, sparta and Priyani, Harnita (2024) DAMPAK SUSTAINABILITY REPORT DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP KINERJAPERUSAHAAN. In: Konferensi Ilmiah Akuntansi 11 dan 1st International Conference Unika Atma Jaya, 7-8 Maret 2024, jakarta.

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Abstract

This study aims to determine the effect of disclosure of sustainability reportsand 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.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Sustainability Report, Intellectual Capital, Company Performance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Sparta Sparta
Date Deposited:	28 Aug 2024 03:58
Last Modified:	28 Aug 2024 03:58
URI:	http://repository.ibs.ac.id/id/eprint/8280

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