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Pengaruh Sustainability Reporting Dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Dari Sisi Market –Value Ratios (Studi Empiris Pada Perusahaan Lq 45 Tahun 2014-2016)

This study aims to find out about (1) the influence of economic, environmental and social sustainability reporting on the company's financial performance in terms of market value ratios, (2) the influence of intellectual capital on the company's financial performance from the market value of ratios.The research method used is explanatory which aims to explain the relationship between variables through data analysis in order to test hypotheses. Sustainbility report independent variable in this study consists of 3 aspects, namely economic, environmental, and social, measured by using the SRDI index. While intellectual capital is measured by VAIC and the dependent variable financial performance is measured by market value ratios. The research sample was 15 LQ45 companies that published sustainability reports, had positive profits and published financial reports for 2014-2016. Hypothesis testing is carried out using the Structural Equation Model (SEM) approach. Statistical test tools used are Smart PLS programs ver.3 and microsoft Excel 2010. The results showed that the sustainability reporting variable from the economic aspect had no effect on the financial performance in terms of market value ratios with a significant value of 1.444 1.96, 1.963> 1.96 and intellectual capital variable has a positive effect on the company's financial performance in terms of market value ratios with a significant value of 3.398> 1.96. Keywords: financial performance, Market value ratios, sustainability, intellectual capital, PLS\

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 118 (0231)
02 03. 118 (0231)
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Informasi Detail
Judul Seri
-
No. Panggil
02 03. 118 (0231)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 118 (0231)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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