Pengaruh Intelectual Capital, Biaya Lingkungan Terhadap Kinerja Keuangan

Iroh Rahmawati (Universitas Pamulang)

Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Vol 6 No 2 (2023): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan

Intellectual capital and environmental costs are very important in the Company because this will increase the number of sales and profits. The purpose of this study was to determine the effect of intellectual capital, environmental costs on financial performance. The population used is the Plantation Sub-Sector Agricultural Companies listed on the IDX, while the sample used was 40 samples, sampling using purposive sampling method. Data analysis technique using multiple linear regression analysis. The results of this study indicate that there is a positive and significant influence between intellectual capital and environmental costs on the financial performance of the plantation sub-sector.