Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.

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Publication Details

Journal
Jurnal Ilmiah Raflesia Akuntansi
Published
2024-10-31
DOI
https://doi.org/10.53494/jira.v10i2.675
Citations
1
Primary Topic
Corporate Governance and Financial Management
Type
article
Field-Weighted Citation Impact
0.55
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article

Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan

Dian Widiyati, Neneng Hasanah
1 citations
Jurnal Ilmiah Raflesia Akuntansi
Corporate Governance and Financial Management
0.55
article

Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan

Dian Widiyati, Neneng Hasanah
article en
1 citations

Abstract

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.

Jurnal Ilmiah Raflesia AkuntansiVol. 10(2)
Universitas Pamulang (ID)
Openalex Percentile: Top 20%
Corporate Governance and Financial Management
0.55
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