PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN INTELLECTUAL CAPITAL PADA KINERJA KEUANGAN

Abstract

The financial performance of a company can be interpreted as a good prospect or future, growth, and development potential for the company. Financial performance information is needed to assess potential changes in economic resources, which may be controlled in the future and to predict the productive capacity of existing resources. The company's financial performance can be influenced by several factors including sustainability reporting and intellectual capital. This research aims to determine and test the effect of sustainability reporting and intellectual capital on financial performance. The population used is companies engaged in the mining sub-sector on the Indonesia Stock Exchange from 2019-2021. The sampling technique used purposive sampling, with a total of 14 companies in the research sample. The analysis technique uses multiple linear regression analysis. The results of the F test show that intellectual capital and sustainability reports are appropriate to be used as predictors of ups and downs of financial performance. The partial test results show that the sustainability report has no effect on financial performance. While intellectual capital has a positive effect on financial performance.