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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi
Fitria Arzaqina
Perbanas institute
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Environmental Cost, Intellectual Capital and Company Size as Predictor of Companies Financial Performance Fitria Arzaqina; Mustanwir Zuhri; Rizki Yuniarti; Riza Zahrotun Nisa
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 10 No 1 (2026): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v10i1.253

Abstract

Abstract – This study aims to determine the effect of environmental cost, intellectual capital, and company size on financial performance as measured by return on assets (ROA). The important role of the palm oil industry in Indonesia, issues concerning the sustainability of this industry, and the instability of average ROA over the past five years form the background for this study. The research data used a purposive sampling method to obtain 11 palm oil plantation companies listed on the Indonesia Stock Exchange (IDX) for the period of 5 years from 2019 to 2023. The analytical technique used in this study is panel data regression with a common effect model approach. This study used the Econometric Views (Eviews) version 12 software as the analytical tool. The results of this study indicate that environmental cost has no effect on ROA, intellectual capital has a positive effect on ROA, and company size has no effect on ROA. Simultaneously, environmental cost, intellectual capital, and company size affect ROA. Keywords: environmental cost, intellectual capital, company size, financial performance
Co-Authors Mustanwir Zuhri Riza Zahrotun Nisa Rizki Yuniarti