PENGARUH INTELLECTUAL CAPITAL, GREEN ACCOUNTING, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

PUTRI, SASKIA AMALIA (2024) PENGARUH INTELLECTUAL CAPITAL, GREEN ACCOUNTING, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to see and analyze the impact produced by intellectual capital, green accounting, and company size on financial performance. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique in this study was a perposive sampling technique by determining several sampling criteria, so that 86 companies were sampled in this study. The data analysis technique used in this research is using Multiple Linear Regression with the help of SPSS Version 27. The results in this study indicate that intellectual capital has an effect on financial performance, green accounting has no effect on financial performance and company size has no effect on financial performance. Keywords: Intellectual Capital, Green Accounting, Company Size, Financial Performance. Penelitian ini bertujuan untuk melihat serta menganalisis dampak yang dihasilkan oleh intellectual capital, green accounting, dan ukuran perusahaan terhadap kinerja keuangan. Populasi pada penelitian ini adalah seluruh perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel pada penelitian ini adalah teknik perposive sampling dengan menentukan beberapa kriteria pengambilan sampel, sehingga didapat 86 perusahaan yang dijadikan sampel pada penelitian ini. Teknik analisis data yang digunakan penelitian ini adalah menggunakan Regresi Linear Berganda dengan bantuan SPSS Versi 27. Hasil pada penelitian ini menunjukkan bahwa intellectual capital berpengaruh terhadap kinerja keuangan, green accounting tidak berpengaruh terhadap kinerja keuangan dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan. Kata Kunci : Intellectual Capital, Green Accounting, Ukuran Perusahaan, Kinerja Keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 170
NIM/NIDN Creators: 43220010036
Uncontrolled Keywords: Intellectual Capital, Green Accounting, Ukuran Perusahaan, Kinerja Keuangan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 31 Jul 2024 04:14
Last Modified: 31 Jul 2024 04:14
URI: http://repository.mercubuana.ac.id/id/eprint/89940

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