PENGARUH SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris National Center for Corporate Reporting (NCCR) Awardee Tahun 2021-2024)

Berlinda, Wanda Ayu Agustin (2026) PENGARUH SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris National Center for Corporate Reporting (NCCR) Awardee Tahun 2021-2024). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

The purpose of this study is to examine the effect of sustainability reports and intellectual capital on financial performance. This study is a quantitative study using secondary data. The population of this study consists of NCCR Awardee companies from 2021 to 2024. The sample collection method used is purposive sampling. This study used 86 samples with secondary data in the form of annual reports and sustainability reports. The data analysis method used was multiple linear regression using SPSS 27.0 software. The results of this study prove that the economic and social aspects of the Sustainability Report affect financial performance, while the environmental aspects do not affect financial performance. The human capital and capital employed components of intellectual capital affect financial performance, while the structural capital component does not affect financial performance.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuhertiana, IndrawatiNIP196610171993032001yuhertiana@upnjatim.ac.id
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HC Economics
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: WANDA AYU AGUSTIN BERLINDA
Date Deposited: 14 Jan 2026 09:07
Last Modified: 14 Jan 2026 09:07
URI: https://repository.upnjatim.ac.id/id/eprint/48717

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