THE EFFECT OF GREEN INTELLECTUAL CAPITAL AND SUSTAINABILITY REPORTING DISCLOSURE ON FINANCIAL PERFORMANCE

Rizky Arum Pertiwi, Maya Novitasari, Nik Amah

Abstract


This study aims to obtain empirical evidence regarding the influence of green intellectual capital and sustainability reporting disclosure on financial performance. The study population consists of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2021–2025 period, with a sample size of 85 companies. Purposive sampling was employed, resulting in a total of 338 data samples. Data analysis was conducted using multiple linear regression with the aid of SPSS software (version 24). The results indicate that green intellectual capital has no effect on financial performance, whereas sustainability reporting disclosure has a positive effect on financial performance.

Keywords: Green Intellectual Capital, Sustainability Reporting Disclosure, Financial Performance


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References


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