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Pengaruh Kinerja Lingkungan, Corporate Social Responsibility Disclosure Dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Energi Dan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021-2023)

ABSTRACT
This study aims to provide empirical evidence on the effect of environmental performance, corporate social responsibility disclosure, and intellectual capital on company financial performance. The population in this study were all energy and agricultural companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and Forestry (KLHK) in the 2021–2023 period. The sample was selected using the purposive sampling method and obtained 50 companies. The data analysis technique used was multiple linear regression analysis with the help of SPSS version 25 software. The results of the study showed that environmental performance measured using the PROPER indicator had no effect on financial performance. Corporate Social Responsibility Disclosure measured using GRI G-4 had no effect on financial performance. Meanwhile, intellectual capital measured by the Value Added Intellectual Coefficient (VAIC) had a positive effect on financial performance. These findings indicate that strengthening intellectual capital is an important factor in improving a company's financial performance, while the management of environmental performance and corporate social responsibility disclosure is not appropriate, especially the dependence on compliance and to obtain a positive public image so that it does not have much effect on financial performance. Thus, companies need to manage intellectual assets more effectively to achieve sustainable financial performance.
Keywords: Environmental Performance, Corporate Social Responsibility Disclosure, Intellectual Capital, Financial Performance.

Ketersediaan
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Perpustakaan Universitas Riau 1902156073
1902156073
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Informasi Detail
Judul Seri
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No. Panggil
1902156073
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902156073
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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