Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

PENGARUH INTELLECTUAL CAPITAL, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN

Micco Afdal Yusra (Universitas Bung Hatta Padang)
Yunilma Yunilma (Universitas Bung Hatta Padang)
Ethika Ethika (Universitas Bung Hatta Padang)

Article Info

Publish Date
25 Feb 2020

Abstract

research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.

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Journal Info
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Website

Abbrev

jc

Publisher

Universitas Riau

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini ...