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All Journal Buletin Udayana Mengabdi JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Accounting and Governance E-Jurnal Akuntansi
EKA ARDHANI SISDYANI
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science

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Journal : E-Jurnal Akuntansi

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The Effect of Environmental, Social, Governance Disclosure and Intellectual Capital on Profitability Ni Made Widiani; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p05

Abstract

Increased stakeholder demands for information transparency and social responsibility have prompted companies to disclose information related to environmental, social, and governance issues and to consider intellectual capital as a strategic asset in increasing profits. The objective of this study is to analyze the impact of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on the profitability of the energy sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2023. The sample was selected using a purposive sampling approach and resulting in 146 observations from 42 companies. Data analysis was conducted using panel data regression techniques through STATA-17 software. The research findings indicate that only governance disclosure and intellectual capital have a positive impact on profitability. Keywords: Environmental Disclosure; Social Disclosure; Governance Disclosure; Intellectual Capital; Profitability
Strategic Correlation between Good Corporate Governance, Intellectual Capital, and Corporate Social Responsibility with Financial Performance Ni Putu Pratiwi Ika Dharma Lestari; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p07

Abstract

Financial performance reflects a company’s overall financial condition. The growth of modern enterprises has intensified business competition, thereby necessitating the establishment of robust governance systems. Intellectual capital, as an intangible asset, plays a critical role in enhancing a company’s ability to generate competitive advantage. In parallel, companies are obligated to implement Corporate Social Responsibility (CSR) initiatives as part of their commitment to sustainable development. The novelty of this research lies in its approach to variable measurement. This study aims to examine the correlation between Good Corporate Governance (GCG), Intellectual Capital (IC), and CSR with financial performance in the banking sector. The sample was selected using a non-probability sampling approach with a purposive sampling technique. Secondary data were sourced from the official website of the Indonesia Stock Exchange and the financial reports of listed banking companies. Data analysis was conducted using STATA. The findings indicate that GCG and CSR do not exhibit a significant correlation with financial performance in the banking sector. Conversely, intellectual capital demonstrates a positive and significant correlation with bank financial performance.
Co-Authors A.A. Putu Merta Budiyasa Anak Agung Vidyaswari Kedisan Comera Arihatsu DODIK ARIYANTO Fitri Aprilia Sari Gusti Ayu Putu Sintya Aryanti I Dewa Ayu Cintya Nari Ratih I Gusti Agung Arista Pradnyani I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Mira Wianti I Ketut Jati I Ketut Surya Negara I Putu Sudana I Wayan Agus Purnayasa I Wayan Angga Sudiartama I Wayan Hendra Karjaya I Wayan Pradnyantha Wirasedana Ida Bagus Putera Raditya Indra Permana Jeckly Dharma Jaya Jeckly Dharma Jaya K.A. Krisnadewi Kadek Gita Saraswati Kadek Prilia Tirana Lilia Pinto Cardoso Dos Santos Made Danartha Sutawan Made Dwi Halviani Made Dwi Halviani Dwi Halviani Made Gede Wirakusuma Made Trisnajuna N.M.A Erawati Ni Kadek Dwi Feby Sugiantari Ni Komang Sri Cristi Okta Dewi Ni Made Dwi Ratnadi Ni Made Resita Purnama Dewi Ni Made Suryaningsih Ni Made Widiani Ni Putu Pratiwi Ika Dharma Lestari Ni Putu Sega Okta Habrianna Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Wayan Ristiari Jananti Nicholas Arvin Ompusunggu Putu Ery Setiawan Sagung Ayu Lira Laksmi Sang Ayu Putu Juniari Wanda Pramudani Limbu