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All Journal Jurnal Akuntansi dan Bisnis
Chairunnisa, Nurlaila Maysaroh
Universitas Trisakti
Economics, Econometrics & Finance

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Optimalisasi Kinerja Perusahaan: Interaksi Pengungkapan Keberlanjutan dan Intellectual Capital dengan Keunggulan Kompetitif sebagai Pemoderasi Chairunnisa, Nurlaila Maysaroh; Murwaningsari, Etty
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1451

Abstract

This research investigates the influence of sustainability disclosure and intellectual capital on company performance, while also assessing the moderating role of competitive advantage in this relationship. The study focuses on energy sector companies listed on the IDX from 2019 to 2023, utilizing unbalanced panel data encompassing 210 company-year observations. The findings reveal that sustainability disclosure positively impacts company performance, whereas intellectual capital has no significant effect. Furthermore, competitive advantage does not moderate the relationship between sustainability disclosure, intellectual capital, and company performance.
Co-Authors Murwaningsari, Etty