Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Silviyatul Laila
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Dampak Intelectual Capital Terhadap Sustainability Report Dan Kinerja Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2021 Nuraeni; Silviyatul Laila
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1486

Abstract

The purpose of this research is to quantify the effect that intellectual capital has on the transparency of sustainability reports and the financial health of Indonesian banking firms traded on the IDX between 2017 and 2021. Purposive sampling was used to determine the number of firms to be tested (up to 46), and 18 financial institutions were sampled. Partial Least Square (WarpPLS 7.0) was used for all measurements and data analysis. The research found that (1) intellectual capital affects financial institution performance, (2) I.C. also affects the disclosure of sustainability reports, and (3) S.R.s had no impact on financial institution performance.
Co-Authors Nuraeni