DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19?

DOI:

https://doi.org/10.29303/akurasi.v7i1.516

Penulis

  • Maria Asumpta Evi Marlina a:1:{s:5:"en_US";s:19:"Universitas Ciputra";}
  • Luisa Amira Swastidevi Universitas Ciputra
  • Wirawan Endro Dwi Radianto Universitas Ciputra

Kata Kunci:

English, Intellectual capital, VAIC, ROA, environmental disclosure

Abstrak

Penelitian ini bertujuan untuk menguji peran moderasi Intellectual Capital (IC) terhadap pengaruh Environmental Disclosure (ED) terhadap Financial Performance (FP) pada sektor energi yang terdaftar di BEI periode tahun 2020 hingga 2022. Analisis menggunakan Ordinary Least Square (OLS). Hasil penelitian menemukan bahwa IC mampu memoderasi hubungan antara ED dan EP. Penelitian ini memberikan kontribusi terhadap teori RBV terkait IC yang merupakan aset tidak berwujud dalam hal ini mampu berperan dalam meningkatkan ED dan FP serta mendorong keunggulan kompetitif perusahaan. Selain itu, penelitian ini juga memberikan kontribusi terhadap teori keberlanjutan yang menyatakan bahwa keberlanjutan dalam perusahaan memerlukan peran IC sebagai variabel yang dapat mendorong ED untuk meningkatkan FP. Dengan demikian, IC menjadi variabel penting yang harus dipertimbangkan perusahaan untuk meningkatkan FP dengan tetap memperhatikan faktor keberlanjutan.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2024-06-24

Cara Mengutip

Evi Marlina, M. A., Swastidevi, L. A., & Dwi Radianto, W. E. (2024). DOES INTELLECTUAL CAPITAL STRENGTHEN ENVIRONMENTAL DISCLOSURE ON FINANCIAL PERFORMANCE DURING COVID-19?. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(1), 141–154. https://doi.org/10.29303/akurasi.v7i1.516

Terbitan

Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024

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