Jurnal Ilmiah Manajemen dan Bisnis (JIMB)
Vol 12, No 1 (2026): Jurnal Ilmiah Manajemen dan Bisnis

THE INFLUENCE OF INTELLECTUAL CAPITAL, GREEN ACCOUNTING, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2024

Ronny Andesto (Universitas Mercu Buana)

Article Info

Publish Date
03 Apr 2026

Abstract

This study aims to see and analyze the impact produced by intellectual capital, green accounting, and company size on financial performance. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling technique in this study is the perposive sampling technique by determining several sampling criteria,. The data analysis technique used in this study is to use Multiple Linear Regression with the help of SPSS Version 27. The results in this study indicate that intellectual capital, has an effect on financial performance; green accounting, and company size have no effect on financial performance. 

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Journal Info
Jurnal Ilmiah Manajemen dan Bisnis (JIMB)
Website

Abbrev

jimb

Publisher

Universitas Mercu Buana

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

Description

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