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Journal : Jurnal Ilmiah Wahana Pendidikan

Pengaruh Green Intellectual Capital Dan Financial Non Distress Terhadap Sustainable Growth Agnia Cantika Kartikasari; Christina Dwi Astuti
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 8 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7886273

Abstract

This study aims to analyze the effect of green intellectual capital nad financial non-distress on sustainable growth. This study uses secondary data, the data used in the form of sustainability report of companies listed on the Indonesia Stock Exchange. The type of research used in this study is causal research, namely research that aims to find a causal relationship of the variables studied to answer research questions. The samples used in this study are consumer cyclicals companies that are listed on the Indonesia Stock Exchange in the period of 2019-2021. Data were collected using purposive sampling. The total number of companies in the study sample is 140 companies with a study period of 3 years, resulting in 109 samples after outliers. The results of the study using linear regression analysis, descriptive statistic, and classic assumption test indicate that Green structural capital and Green relational has a significant positive effect on sustainable growth. Then the results of linear regression analysis indicate that financial non-distress does affect sustainable growth.
Pengaruh Pengungkapan Green Intellectual Capital dan Sustainabillity Reporting Disclosure Terhadap Kinerja Perusahaan Andreas Koli Koli Todo Golo; Christina Dwi Astuti
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 9 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7938896

Abstract

The purpose of this research is to examine and analyze the effect of Green Intellectual Capital Disclosure and Sustainability Reporting Disclosure on Company Performance. The research population is Primary Sub-Sector Companies listed on the Indonesia Stock Exchange during 2019-2021. The type of data used is secondary data, namely data derived from financial reports and annual reports. The purposive sampling method used in this study obtained 54 samples and a total sample of 162 companies from 2019-2021. This study uses the Multiple Linear Regression model. The results of this study indicate that Green Intellectual Capital has a positive effect on company performance and Sustainability Reporting Disclosure has no effect on company performance