Pengaruh Pengungkapan Green Intellectual Capital dan Sustainability Reporting Disclosure terhadap Kinerja Keuangan
Abstract
The purpose of this research is to examine and analyze the effect of Green Intellectual Capital Disclosure and Sustainability Reporting Disclosure on Financial Performance. The research population is Primary Sub-Sector Companies listed on the Indonesia Stock Exchange during 2019-2022. The type of data used is secondary data, namely data derived from financial reports and annual reports. The purposive sampling method used in this study obtained 328 samples and a total sample of 207 companies from 2019-2022. This study uses the Multiple Linear Regression model. The results of this study indicate that Green Human Capital, Green Structural Capital has a positive effect on company performance, Green Relation Capital and Sustainability Reporting Disclosure has no effect on financial performance.
Keywords: Financial Performance, Green Intellectual Capital, Sustainability Reporting Disclosure.
References
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Anondo, D., Pratiwi, A., & Zakiyyatul Laila, K. (2022). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia. Jurnal Akuntansi Terapan Dan Bisnis. https://doi.org/10.25047/asersi.v2i1.3313
Apriliani. (2020). Pengaruh Kepuasan Pelanggan, Brand Image, dan Kepercayaan Pelanggan Terhadap Loyalitas Pelanggan Pada Membercard. Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA).
Apriyana, N., & Rahmawati, D. (2017). Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Dan Ukuran KAP Terhadap Audit Delay Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015. Jurnal Nominal.
Asiaei, K., Barani, O., Bontis, N., & Sharoja, N. (2021). Knowledge Assets, Capabilities And Performance Measurement Systems: A Resource Orchestration Theory Approach. Journal of Knowledge Management.
Astuti, A. D., & Juwenah. (2017). Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan yang Tergabung dalam LQ 45 Tahun 2012-2013. Journal of Accounting and Finance.
Azzahra Nasution, D., Khotimah, H. H., & Chamidah, N. (2019). Perbandingan Normalisasi Data untuk Klasifikasi Wine Menggunakan Algoritma K-NN. 4(1).
Bukhori, M. R., & Sopian, D. (2017). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan. Jurnal SIKAP.
Chandra, M., & Augustine, Y. (2019). Pengaruh green intellectual capital index dan pengungkapan keberlanjutan terhadap kinerja keuangan dan non keuangan perusahaan dengan transparansi sebagai variabel moderasi. Jurnal Magister Akuntansi Trisakti. https://doi.org/10.25105/jmat.v6i1.5066
Chang, C. H., & Hung, F. S. (2014). The Determinants of Green Product Innovation Performance. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.1361.
Chang, H. H., & Chen, S. W. (2008). The impact of online store environment cues on purchase intention: Trust and perceived risk as a mediator. Online Information Review.
Chaudhry, N. I., & Bilal., A. (2016). The Role Of Environmental Consciousness, Green Intellectual Capital Management And Competitive Advantage On Financial Performance Of The Firms: An Evidence From Manufacturing Sector Of Pakistan. Journal of Quality and Technology Management.
Chen, Y. S. (2008). The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms. Journal of Business Ethics.
Ching-Hsun, C., & Yu-Shan, C. (2011). The Determinant of Green Intellectual Capital. Management Decision London.
Deegan, C. (2004). Financial Accounting Theory. McGraw-Hill Book Company.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of management review. 14(1), 57-. https://doi.org/10.5465/amr.1989.4279003
Fathonah, D. S., & Laelawijayati, F. (2022). Mekanisme corporate governance dan kinerja keuangan terhadap sustainability reporting. Accounting and Finance Studies. https://doi.org/10.47153/AFS21.3172022
Firdaus, A. (2019). Putus Bersalah Perusahaan Pembakar Hutan, MA Diapresiasi. Benarnews.Com. https://www.benarnews.org/indonesian/berita/ma-pembakaran-hutan-01022019143640.html
Freeman, R. E. (1984). Strategic Management: A Stakeholder Approach. Pitman.
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26.
Harianto, R. (2020). Pengaruh Strategi Bisnis, Kepemilikan Institusional dan Kebijakan Utang Terhadap Penghindaran Pajak.
Haris, H., & Negoro, D. A. (2021). The Influence Of Profitability, Liquidity, Leverage, Activity And Company Size On Sustainability Report Disclosure. EAJ (Economic and Accounting Journal). https://doi.org/10.26618/jeb.v17i1.5469%0A
Huang, C., & Kung, F. (2011). Environmental consciousness and intellectual capital management: Evidence from Taiwan’s manufacturing industry. Management Decision.
Japlani, A., & Febriyanto. (2019). Pengaruh Intellectual Capital Terhadap Kinerja Perbankan di Indonesia Menggunakan Model VAICTM. Jurnal Ilmiah Keuangan Dan Perbankan.
Jessica, J., & Triyani, Y. (2022). Pengaruh Struktur Modal, Likuiditas, Ukuran, dan Umur Perusahaan Terhadap Kinerja Keuangan. Jurnal Akuntansi. https://doi.org/10.46806/ja.v11i2.891
Kasmir. (2019). Analisis Laporan Keuangan. Edisi Pertama. Cetakan Keduabelas. PT Raja Grafindo Persada.
Khanlarov, E., Lyeonov, S., & Starchenko, L. (2020). GREEN INTELLECTUAL CAPITAL AND COMPANY PERFORMANCE. In 55 th International Scientific Conference on Economic and Social Development-Baku.
Kusuma Wardani, D., Hidayati, Y., & Sitasi, C. (2021). Pengaruh Ukuran Perusahaan terhadap Financial distress dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderating. In Balance Vocation Accounting Journal. www.idx.co.id.
Laskar, N., & Maji, S. P. (2018). Disclosure of Corporate Sustainability Performance and Firm Performance in Asia. Asian Review of Accounting.
Latifah, S. W., & Luhur, M. B. (2017). Pengaruh pengungkapan sustainability report terhadap nilai perusahaan dengan profitabilitas sebagai pemoderasi. Jurnal Akuntansi Dan Bisnis. https://doi.org/10.20961/jab.v17i1.219%0A
Lestari, N., & Irma, S. (2021). Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan. Journal of Applied Managerial Accounting. https://doi.org/10.30871/jama.v5i2.3510
Lindblom, C. K. (1994). The implications of Organizational Legitimacy for Corporate Sosial Performance and Disclosure, Critical Perspektives on Accounting Conference.
Manetti, G., Bellucci, M., & Bagnoli, L. (2017). Stakeholder Engagement and public information through social media: a study of Canadian and American Public Transportation Agencies. The American Review of Public Administration.
Maulida, I. S., Moehaditoyo, S. H., & Nugroho, M. (2018). Analisis Rasio Keuangan untuk Memprediksi Financial Distress pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2014-2016. JIABI.
Najul, L., & Maji, S. G. (2019). Does Sustainability Reporting Enhance Firms Profitability? A Study on Select Companies from India and South Korea. Indian Journal of Corporate Governance.
Nolita, Y. S., & Tiara, A. S. (2019). Pengaruh pengungkapan enterprise risk management, intellectual capital, courporate social responsibillity, dan sustainability report terhadap nilai perusahaan. Jurnal Bisnis Darmajaya.
Oktasari, D. P. (2020). The Effect Of Liqidity, Leverage and Firm Size Of Financial Distress. East African Scholar Publisher.
Pang, M., Dandy, P. S., & Nugroho, I. (2020). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Corporate Governance Sebagai Variabel Moderasi. International Journal of Social Science and Business.
Penrose, E. T. (1959). The Theory of the Growth of the Firm. Basil Blackwell & Mott Ltd.
Pratama, B. C., & Innayah, M. N. (2019). Intellectual Capital and Firm Performance: The Role of Institutional And Family Ownership. Journal of Accounting and Investment.
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and Social Disclosures: Link with Corporate Financial Performance. The British Accounting Review.
Rengganis, O., Valianti, R. M., & Oktariansyah, O. (2020). Analisis Kinerja Keuangan Pada PT. Bank Pembangunan Daerah Sumatera Selatan dan Bangka Belitung. Jurnal Media Akuntansi (Mediasi), 120.
Rudianto. (2013). Akuntansi Manajemen Informasi untuk Pengambilan Keputusan.
Sanjaya, S., & Rizky, M. F. (2018). Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan. Jurnal Akuntansi Dan Keuangan Syariah.
Sihombing, P. B. S., Murwaningsari, E., & Karyanti. (2023). Pengaruh Green Relational Capital, Green Structural Capital, And Green Human Capital Terhadap Kinerja Perusahaan. https://doi.org/10.33395/owner.v7i1.1246
Sugiyono. (2019). Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D. Alfabeta.
Swarnapali, M. N. C. (2020). Consequences of Corporate Sustainability Reporting: Evidence from an Emerging Market. International Journal of Law and Management. https://doi.org/doi: 10.1108/IJLMA-12-2017-0294.
Utami, R., & Yusniar, M. W. (2020). Pengungkapan Islamic Corporate Social Responsibility (ICSR) Dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening). El Muhasaba Jurnal Akuntansi.
Victoria, & Nuryasman, M. N. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan. Jurnal Manajerial Dan Kewirausahaan.
Wernerfelt, B. (1984). A Resource-Based View of the Firm. Strategic Management. Journal.
Yadiati, W., Nissa, N., Paulus, S., Suharman, H., Meiryani, M., Suharman, H., & Meiryani, M. (2021). The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental 66 Performance. International Journal of Energy Economics and Policy.
Yuliani, E. (2021). Pengaruh Struktur Modal, Likuiditas dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen. https://doi.org/10.32502/jimn.v10i%0A2.3108
Ziliwu, L., & Ajimat. (2021). Pengaruh Umur Perusahaan Dan Sales Growth Terhadap Tax Avoidance. Jurnal Disrupsi Bisnis.
Published
2024-06-21
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