Jurnal Nuansa Karya Akuntansi
Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi

Pengaruh Pengungkapan Green Intellectual Capital dan Corporate Social Responsibility Mikro terhadap Kinerja Keuangan

Kangdra, Natasya (Unknown)
Afriyenti, Mayar (Unknown)



Article Info

Publish Date
25 Jan 2024

Abstract

This research examines the effect of Green Intellectual Capital disclosure and Micro Corporate Social Responsibility on financial performance (empirical study on manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample of this research is 14 manufacturing companies. The source of data in this research is secondary data. Data collection techniques from company annual and sustainability reports. Data analysis using multiple linear regression analysis. The results showed that disclosure of Green Human Capital, Green Structural Capital, Micro Corporate Social Responsibility has no effect on the financial performance of manufacturing companies listed on the Indonesian Stock Exchange, meanwhile disclosure of Green Relational Capital has a positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange.

Copyrights © 2023






Journal Info

Abbrev

jnka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, ...