JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)

Determinant of Sustainability Performance: Diversification, Corporate Governance And Intellectual Capital

Asih Handayani (Universitas Pamulang)
Ratih Qadarti Anjilni (Universitas Pamulang)



Article Info

Publish Date
10 Jun 2024

Abstract

This study examines whether diversification impacts good corporate governance proxied by the board of directors, independent commissioners, audit committees, institutional ownership, and intellectual capital on sustainability performance. This research explores previous studies regarding sustainability performance. This study uses LQ45 index companies as a research sample in the 2020-2022 period. The researchers used a purposive sampling method to select 22 companies that met the criteria. The analytical method used is Panel Data Regression Analysis. The results of the study show that independent commissioners and intellectual capital have a significant effect on sustainability performance. At the same time, diversification, board of directors, audit committees, and institutional ownership do not affect sustainability performance.

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Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...