Peran Kualitas Laba Dalam Memediasi Pengaruh Intellectual Capital, Good Corporate Governance, Environmental Social Governance Disclosure Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Sektor Teknologi Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024)

Prihatin Saskia (Universitas Islam Sumatera Utara)
Sri Elviani (Universitas Islam Sumatera Utara)
Farida Khairani Lubis (Universitas Islam Sumatera Utara)

JRAM (Jurnal Riset Akuntansi Multiparadigma)
Vol 13, No 1 (2026): Juli

Earnings quality is a fundamental aspect that determines the credibility of a company's financial information. The population in this study are companies listed on the Indonesia Stock Exchange (IDX). The sample in this study is 8 stock companies that have variables that are in accordance with this study and are listed on the Indonesia Stock Exchange (IDX). with a total sampling technique. Data were collected using a questionnaire and analyzed using the Partial Least Square (PLS) model through SmartPLS 4.0 software. The results of the analysis show that Intellectual Capital does not have a positive and significant effect on financial performance, Good Corporate Governance has a positive and significant effect on financial performance, Environmental Social Governance does not have a positive and significant effect on financial performance, Earnings Quality does not have a positive and significant effect on financial performance, Intellectual Capital does not have a positive and significant effect on financial performance mediated by earnings quality, that Good Corporate Governance does not have a positive and significant effect on financial performance mediated by earnings quality, that Environmental Social Governance does not have a positive and significant effect on financial performance mediated by earnings quality.