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Pengaruh Kinerja Lingkungan, Modal Intelektual Dan Struktur Modal Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Pertambangan Dan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2023)

ABSTRACT
This study aims to provide empirical evidence on the effect of environmental performance, intellectual capital, and capital structure on financial performance. The population in this study was all mining and plantation companies listed on the Indonesia Stock Exchange (IDX) and participating in the PROPER program from the Ministry of Environment and Forestry (KLHK) in the 2020–2023 period. A purposive sampling method was used, resulting in a sample of 50 companies. Data analysis was performed using multiple linear regression with SPSS version 26. The results show that environmental performance, measured by the PROPER indicator, does not have an effect on financial performance. Intellectual capital, measured by the Value Added Intellectual Coefficient (VAIC), has a positive effect on financial performance. On the other hand, capital structure, measured by the Debt to Asset Ratio (DAR), has a negative effect on financial performance. These findings suggest that strengthening intellectual capital is an important factor in improving a company's financial performance, while improper management of capital structure, particularly high debt reliance, can worsen financial performance. Therefore, companies need to manage intellectual capital and capital structure more effectively to achieve sustainable financial performance.
Keywords: Environmental Performance, Intellectual Capital, Capital Structure, Financial Performance.

Ketersediaan
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Perpustakaan Universitas Riau 1902155681
1902155681
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1902155681
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1902155681
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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