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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma)
Fellah Nadira
Universitas Islam Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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Pengaruh Intellectual Capital, Green Accounting dan Leverage Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Sub Sektor Energi yang Terdaftar di BEI Periode 2020 – 2023) Fellah Nadira; Ramadona Simbolon; Muhammad Joni Barus
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14079

Abstract

This study aims to examine the effects of intellectual capital, green accounting, and leverage on financial performance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Financial performance in this study is proxied using Return on Assets (ROA), while the independent variables are measured using the Value Added Intellectual Coefficient (VAICTM), environmental costs, and the Debt-to-Equity Ratio (DER).The study population consists of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The sampling technique used was purposive sampling. Based on this technique, a sample of 12 companies was obtained, comprising a total of 48 observations over the 4-year observation period. The data used in this study are secondary data obtained from annual financial reports The results of this study indicate that Intellectual Capital has a positive effect on financial performance, Green Accounting has a negative effect on financial performance, and Leverage has a negative effect on financial performance.
Co-Authors Muhammad Joni Barus Ramadona Simbolon