ACCRUALS (Accounting Research Journal of Sutaatmadja)
Vol 6 No 01 (2022): Accruals Edisi Maret 2022

THE EFFECT OF SUSTAINABILITY DISCLOSURE, CORPORATE GOVERNANCE MECHANISM AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE

Nita Yuliana (Mercu Buana University)
Wiwik Utami (Universitas Mercu Buana)

Article Info

Publish Date
05 Apr 2022

Abstract

This study examines the effect of sustainability disclosure, corporate governance mechanisms, and Intellectual capital on financial performance. The research population of this study are banking companies listed on the IDX 2016-2019. The sample selected based on the criteria are 27 companies with 4 years of period, then 108 samples are obtained. Regression analysis method on panel data. The results of the study show that the disclosure of sustainability and institutional ownership has a negative effect on financial performance. The frequency of board of Commissioners meetings and Intellectual capital have a positive and significant effect on financial performance.

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Journal Info
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Website

Abbrev

accruals

Publisher

Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ...