PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN SUSTAINABILITY REPORT, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN

Abstract

This research aimed to examine the effect of Intellectual Capital, disclosure of Sustainability Report, and Firm Size on companies’ financial performance. While, Intellectual Capital was measured by Value Added Intellectual Capital (VAIC), disclosure of Sustainability Report was measured by Sustainability Report Disclosure Index (SRDI), firm size was measured by natural log of total Assetss, and companies’ financial performance was measured by Return On Assetss (ROA). Moreover, the population was companies which were listed on Indonesia Stock Exchange (IDX) and published Sustainability Report during 2016-2020. Furthermore, the data collection technique used purposive sampling with 20 companies which fulfilled the criteria. In total, there were 100 samples. Additionally, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 26. In addition, the research result concluded that Intellectual Capital as well as Firm Size had a positive effect on companies’ financial performance. On the other hand, the disclosure of Sustainability Report did not affect companies’ financial performance.
Keywords: intellectual capital, disclosure of sustainability report, firm size, return on assetss