Pengaruh Intellectual Capital, Pengungkapan Sustainability Report dan Ukuran Perusahaan Terhadap Kinerja Keuangan.

Paji, Efraim Ngole Muku (2022) Pengaruh Intellectual Capital, Pengungkapan Sustainability Report dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Bachelor (S1) thesis, Wijaya Kusuma Surabaya University.

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Abstract

Abstrak : Penelitian tertulis ini bertujuan untuk melihat pengaruh modal intelektual, pengungkapan laporan keberlanjutan, dan metrik bisnis terhadap kinerja keuangan pada perusahaan perbankan terdaftar di Bursa Efek Indonesia (BEI). Ukuran perusahaan, modal intelektual, dan pengungkapan laporan keberlanjutan kepada publik diartikan faktor independen dipakai dalam studi dipublikasikan. ROA mengukur kinerja keuangan diartikan variabel dependen diperhitungkan. Populasi penelitian ialah perusahaan perbankan terdaftar di Bursa Efek Indonesia (BEI) tahun 2019–2021. 75 peserta dari 25 perusahaan berbeda menjadi sampel penelitianteknik pengumpulan data berbasis pengambilan sampel disengaja. Sementara itu, analisis regresi linier berganda dipakai sebagai teknik analisis data. Berdasarkan kesimpulan penelitian, Kinerja Keuangan dipengaruhi secara signifikan oleh Modal Intelektual dan Pengungkapan dalam Laporan Keberlanjutan. Namun, ukuran bisnis memiliki dampak minimal pada seberapa baik kinerjanya secara finansial. Kata Kunci : Intellectual Capital, Pengungkapan Sustainability Report, Ukuran Perusahaan. Abstract : This written research aims to examine the effect of intellectual capital, disclosure of sustainability reports, and business metrics on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX). Company size, intellectual capital, and public disclosure of sustainability reports are independent factors used in published studies. ROA which measures financial performance is the dependent variable that is taken into account. The research population is banking companies listed on the Indonesia Stock Exchange (IDX) in 2019–2021. 75 participants from 25 different companies became the research sample using a data collection technique based on intentional sampling. Meanwhile, multiple linear regression analysis was used as a data analysis technique. Based on the research conclusions, Financial Performance is significantly influenced by Intellectual Capital and Disclosure in the Sustainability Report. However, the size of a business has minimal impact on how well it performs financially. Keywords : Intellectual Capital, Disclosure of Sustainability Report, Company Size.

Item Type:	Thesis (Bachelor (S1))
Uncontrolled Keywords:	Kata Kunci : Intellectual Capital, Pengungkapan Sustainability Report, Ukuran Perusahaan. Keywords : Intellectual Capital, Disclosure of Sustainability Report, Company Size.
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Efraim Ngole Muku Paji
Date Deposited:	11 May 2023 02:44
Last Modified:	11 May 2023 02:44
URI:	http://erepository.uwks.ac.id/id/eprint/14724

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