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All Journal Jurnal Manajemen dan Agribisnis Jurnal Dimensi EQUILIBIRIA Measurement : Jurnal Akuntansi Agricore: Jurnal Agribisnis dan Sosial Ekonomi Pertanian Unpad BENING Jurnal Trias Politika Jurnal Ide Bahasa Jurnal Manajemen, Organisasi, Dan Bisnis PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Manajerial dan Bisnis Tanjungpinang
Ervin Nora Susanti, Ervin Nora
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Measurement : Jurnal Akuntansi

 1 
PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE DAN INTELECTUALL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR BATU BARA DI BURSA EFEK INDONESIA Ukhriyawati, Catur Fatchu; Mulyati, Sri; Susanti, Ervin Nora; Donanda, Pronica Imel
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7949

Abstract

Abstract This study aims to examine and analyze the partial and simultaneous influence of independent variables, namely: Environmental Social Governance and Intellectual Capital on the Financial Performance of Coal Subsector Companies on the Indonesia Stock Exchange. The population used is 34 coal subsector companies. Sampling in this study uses a purposive sampling method of 22 companies. Data analysis techniques use the Classical Assumption test, autocorrelation, multiple linear regression analysis, and hypothesis testing. From the data analysis of this study shows that 1) environmental has a positive and significant effect on financial performance, 2) governance has a negative and significant effect on financial performance, and 3) while social and intellectual capital have an effect but are not significant on financial performance partially. The test also shows that 4) environmental, social, governance, and intellectual capital have a simultaneous and significant effect on financial performance. Keywords: Environmental Social Governance, Intellectual Capital, Financial Performance Abstrak Penelitian ini bertujuan untuk menguji dan menganalis pengaruh secara parsial dan simultan antara variabel independen yaitu: Environmental Social Governance dan Intelectuall Capital Terhdap Kinerja Keuangan Perusahaan Subsektor Batu Bara Di Bursa Efek Indonesia. Populasi yang digunakan adalah 34 perusahaan subsektor Batu Bara. Peangambilan sampel pada pebelitian ini yaitu menggunakan metode purposive sampling sebanyak 22 perusahaan. Teknik analisis data menggunakan uji Asumsi Klasik, autokorelasi, analisis regresi linear berganda, dan uji hipotesis. Dari analisis data penelian ini menunjukan bahwa 1) environmental berpengaruh positif dan signifikan terhadap kinerja keuangan, 2) governance berpengaruh negatif dan signifikan terhadap kinerja keuangan, dan 3) sedangkan social dan intelectuall capital berpengaruh tetapi tidak signifikan terhadap kinerja keuangan secara parsial. Pengujian juga menunjukkan bahwa 4) environmental, social, governance, dan intelectuall capitall berpengaruh dan signifiikan secara simultan terhadap kinerja keuangan. Kata Kunci: Environmental Social Governance (ESG), Modal Intelektual, Kinerja Keuangan,
Co-Authors Aini, Shayla Hurul Alpino Susanto, Alpino Amin, Saifuddin Amira Amira Andi, Feri Angelina, Shelin Anik Herminingsih Anto Ariyanto, Anto Ariskasari, Rita Aristiani, Lisa Ayu ariyati, Yannik Aviadi, Dedi Awiskarni, Awiskarni Ayu Pratiwi, Ayu Azura, Nur Bin A. Ghani, Muhammad Faizal Bon, Abdul Thalib Bte Salman, Nola Fibriyani Catur Fatchu Ukhriyawati Clarensia, Regina Antonius Desfika, Indri Desi Surlitasari Dewi Desi, Velya Tri Dewi, Kezia Eka Sari Donanda, Pronica Imel Dwi Afni Maileni, Dwi Afni Dwi Septi Haryani Fatuhrohim, Paras Fauzar, Selvi Fenny Fenny Ferdy . Firdaus Hamta, Firdaus Fujiantoro, Avilia Pradesti Gandhi Sutjahjo Gultom, Benhur Guntoro, Erwanto Haryadi, Imron Haryani, Dwi Septi Haryani Heriyanto, Mega Ilfi Nur Diana Inaose, Herlina Ismanto, Widodo Kristianto, Gatot Kristina, Geofani Lukmanul Hakim Mahmud Mahmud Megah S, Suswanto Ismedi Monika, Tiara Mulyadi, Aris Munzir, T. Nainggolan, Adinda Rachel Nasrul, Herni Widiyah Nasutioni, David Natta, Usma Novelita, Naomi Mars Octaria, Metha Oktavianti Oktavianti Palaniappan, Ananda Kumar Panjaitan, Angels Dermika Pratama, Hadri Purnomo, Asep Tomi Purwaningrum, Ajeng Handayani Rahmat Rahmat Ramadhan, Denny Ammari Ramayanti, Vidia Putri Ramon Zamora, Ramon Sari, Wanda Novita Sasmito, Yudo Prio Sastra Tamami, Sastra Sihombing, Jonmaianto Simatupang, Mona Rebeca Sipnarong, Sipnarong Sirait, Sindy Deswita Natalia Situmorang, Citra Betha Sri Langgeng Ratnasari Sri Mulyati Suhana Suhana Sulastri Manurung, Sulastri Suryalisman, Suryalisman Syahira, Alqarina tanjung, rona Tawee, Seow Tibrani Tibrani, Tibrani Triayomi, Kholdi Septi Utama, Martini Plantika Dwi Wardani, Dian Wiris Woro Winarso, Widyo Yudianto, Peri Zahara, Nasyiva Zulkifli Zulkifli