Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

ANALISIS PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN SUSTAINABILITY REPORT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Narcisus Jumadi (Universitas Katolik Indonesia Atma Jaya)
Julianti Sjarief (Universitas Katolik Indonesia Atma Jaya)

Article Info

Publish Date
19 Nov 2021

Abstract

The purpose of this research to analyze the effect of intellectual capital, sustainability report disclosure, and firm size on the financial performance of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020. In this study, there were 66 samples from 18 companies. The data collection method used is purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that intellectual capital has a significant positive effect on financial performance, sustainability reports disclosure has a significant negative effect on financial performance, and firm size has no significant effect on financial performance.

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Journal Info
Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Website

Abbrev

simak

Publisher

Universitas Atma Jaya Makassar

Subject

Economics, Econometrics & Finance Mathematics Social Sciences

Description

SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 ...