Jurnal Ilmiah Wahana Pendidikan
Vol 9 No 9 (2023): Jurnal Ilmiah Wahana Pendidikan

Pengaruh Pengungkapan Green Intellectual Capital dan Sustainabillity Reporting Disclosure Terhadap Kinerja Perusahaan

Andreas Koli Koli Todo Golo (Unknown)
Christina Dwi Astuti (Unknown)

Article Info

Publish Date
16 May 2023

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

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Journal Info
Jurnal Ilmiah Wahana Pendidikan
Website

Abbrev

JIWP

Publisher

Universitas Bumi Hijrah Tidore

Subject

Religion Education Social Sciences Other

Description

Jurnal Ilmiah Wahana Pendidikan (JIWP) Diterbitkan sebagai upaya untuk mempublikasikan hasil-hasil penelitian dan temuan di bidang pendidikan . Jurnal ini terbit 4 bulanan, yaitu bulan April, Agustus dan Desember. *Ruang Lingkup* Memuat hal kajian, analisis, dan penelitian tentang perancangan, ...