Email this article .jpg){kind=logo}
_.jpg)
THE INFLUENCE OF INTELLECTUAL CAPITAL, GREEN ACCOUNTING, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2024
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 2020-2024. The sampling technique in this study is the perposive sampling technique by determining several sampling criteria,. The data analysis technique used in this study is to use 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, and company size have no effect on financial performance.
Keywords
Full Text:
PDFReferences
Afriani, M., Nurhayadi, Y., Salma, U., & Azizah, A. (2021). Effect of Environmental Performance, Firm Size, Corporate Social Responsibility on Financial Performance on Manufacturing Companies.
Aprilyani, R. V. D., Susbiyani, A., & Aspirandi, R. M. (2020). The Effect of Capital Employed, Human Capital, Structural Capital on Financial Performance in Banking Companies Listed on the IDX in 2017-2020. Journal of Professional Accounting, 11(2), 330-338.
Badawi, A., Jdm, J., & Sept, V. I. N. (2018). The Effect of Good Corporate Governance and Intellectual Capital on Corporate Financial Performance in Indonesian Banking (Empirical Study on the Indonesia Stock Exchange 2015-2017). I(02), 74-86.
Barokah, S., & Pratama, W. C. T. (2023). Literature Revier: The Influence of Human Capital on Financial Performance. University Research Proceedings 6, 135-141.
http://repository.urecol.org/index.php/proceeding/article/view/2213%0Aht tp://repository.urecol.org/index.php/proceeding/article/download/2213/217 5
Bintara, R., Tanjung P. R. S. (2019). Analysis of Fundamental Factors on Stock Return, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 49-64
Brigham & Houtsen. (2019). Fundamentals of financial management.
Cindiyasari, S. A., Junarsin, E., Mada, U. G., & Septiani, E. (2023). Does Intellectual Capital Affect Financial Performance? An Empirical Evidence from Financial Companies in Indonesia. 1888–1898. https://doi.org/10.46254/ap03.20220322
Cohen & Robbins. (2011). Green Business (p. 190). Sage Publications. Donald Keiso. (2017). Intermediate Financial Accounting. Fourth Edition. Fahmi, I. (2017). Financial Statement Analysis. Alfabeta.
Ghozali, I. (2018). Application of Multivariate Analysis with the SPSS Program (B. P. U. Diponegoro (ed.)).
Diponegoro University Publishing Agency.
Hadi, N. (2011). Corporate Social Responsibility. Graha Ilmu.
Harianja, N. W. C., & Riyadi, S. (2023). The Effect of Green Accounting and Good Corporate Governance on Financial Performance in Chemical Industry Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Journal of Business Economics, Management, and Accounting (JEBMAK), 2(1), 1-18.
Hayat, A. (2018). Financial Management First Edition. Indomedia Library.
Hidayah, Nurul (2015) The Effect of Investment Opportunity Set (IOS) and Managerial Ownership on Firm Value in Property and Real Estate Companies on the Indonesia Stock Exchange. Journal of Accounting / Volume XIX, No. 03, September 2015: 420-432
Hsu, H. Y. S., & Mykytyn, P. P. (2019). Analysis of Intellectual Capital with the Value Added Intellectual Coefficient (VaicTM)Measurement Method on Financial Performance. Encyclopedia of Knowledge Management, 1(3), 452-461. https://doi.org/10.4018/978-1-59904-931-1.ch043
Ihyaul Ulum. (2017). Intellectual Capital: Measurement Model, Disclosure Framework & Organizational Performance. Graha Ilmu.
Ikhsan, A. (2008). Environmental Accounting and Disclosure. Graha Ilmu. Jekwam, J. J., & Hermuningsih, S. (2018). The Role of Company Size in Moderating Corporate Social Responsibility and Liquidity on Financial Performance in Mining Companies Listed in Bei. Upajiwa Dewantara, 2(1),76–85. https://doi.org/10.26460/mmud.v2i1.3071
John Elkington. (1998). Cannibals With Forks: The Triple Bottom Line in 21st Century Business. New Society. Karsam, Sasmita, J., Hudin, N. S., Rainanto, B. H., Solihin, & Noor, B. (2022). The Influence of Firm Size,
Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial
Performance and Its Impact on Value Company. International Journal of Trends in Accounting Research, 3(2), 84-93.
Cashmere. (2018). Financial Report Analysis. PT. Raja Grafindo Persada. Kurniawan, D., & Samhaji. (2020). The Effect of Leverage, Liquidity, and Company Size on the Financial Performance of Banking Issuers Listed on the Indonesia Stock Exchange. Journal of Management, 16(2), 62-75.
Lako, A. (2018). Green Accounting: Issues, Theories and Applications. Fourth Edition. Marcus & Brealey. (2020).
Fundamentals of Corporate Finance.
Mulya, H. (2021). Effect of Intellectual Capital, Islamicity Performance on Financial Performance in Causal Models: Empirical Study on Indonesian Islamic. 10(8), 1187-1195. https://doi.org/10.21275/ART20193580
Nano, V. (2023). The Coal "Durian Collapse" Party is Over, Here's PTBA's Anticipation. https://www.cnbcindonesia.com/news/20230309143700-4-420301/pesta- durian-collapse-coal-after-this- anticipation-ptba
Ni Luh Yuni Antari, K. A. R. I. L., & Supraptha, I. N. G. (2023). The Influence of the Role of Human Capital Efficiency, Capital Employed Efficiency, Structural Capital Efficiency on Financial Performance. Tambusai Education Journal, 7(3).
Ningrum, D. K., Setyowati, H., & Fatih A, P. (2022). The Effect of Intellectual Capital and Ownership Structure on Financial Performance. Indonesian Journal of Accounting and Business Research, 2(2), 600-619. https://doi.org/10.32477/jrabi.v2i2.488
Noverius Laoli. (2023). Coal Prices Fall, Bukit Asam's (PTBA) Profit Shrinks 48% in the First Quarter of 2023. https://industri.kontan.co.id/news/harga- coal-declines-profit-bukit-asam-ptba-shrinks-48-in-the-quarter-of- 2023
Prijayanti, A. D., Haq, A., Accounting, P. S., Governance, G. C., Independent, D. K., Governance, G. C., & Company, U. (2023). The Effect of Green Accounting, Good Corporate Governance and Company Size on Financial Performance. 3(1), 663-676.
R. Edward Freeman. (1984). Strategic Management.
Ramadhani, K., Saputra, M. S., & Wahyuni, L. (2022). The Effect of Green Accounting Implementation and Environmental Performance on Financial Performance with Corporate Governance as a Moderating Variable. Trisakti Journal of Accounting, 9(2), 229-244. https://doi.org/10.25105/jat.v9i2.14559
Ristiani and Wahidahwati. (2021). The Effect of Intellectual Capital on Financial Performance with Competitive Advantage as a Moderating Variable. Journal of Accounting Science and Research, 10 (1), 1-18.
Sangkala. (2006). Intellectual Capital Management. Mitra Wacana Media.
Sari, T. diah, Titisari, K. H., & Nurlaela, S. (2020). The Effect of Managerial Ownership, Audit Committee, Leverage and Company Size on Financial Performance. Upajiwa Dewantara, 4(1), 15-26. https://doi.org/10.26460/mmud.v4i1.6328
Sterling. (2021). Definition of Financial Statements, Along with the Types and Benefits. https://www.sterling- team.com/news/pengertian-laporan-keuangan- along-with-the-types-and-benefits/
Subramanyam. (2014). Financial Statment Analysis. Mc. Graw Hill.
Sugiyono. (2009). Educational Research Methods Qualitative, Qualitative, and R&D Approaches (p. 59).
Alfabeta.
Sugiyono. (2017). Quantitative Qualitative and R&D Research Methods. Alfabeta. Sugiyono. (2019).
Quantitative and Qualitative Research Methods and R&D. Alfabeta.
Sugiyono. (2021). Educational Research Methods Quantitative, Qualitative, and R&D Approaches. Alfa Beta,
, 6-46.
Tanjung, P.R.S., Wahyudi, S.M. (2019). Analysis of the Effect Disclosure of Sustainability Report, Economic Value Added and Other Fundamental Factors of Companies on Company Value, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 237-249
Umah, A. (2020). May Reference Coal Price Drops to US$ 65.77.
https://www.cnbcindonesia.com/market/20200506222833-17- 156849/reference-coal-price-may-drop-to-us-- 6577
Wardoyo, D. U., Rini, A. C., & Dini, A. A. (2022). The Effect of Intellectual Capital on Return on Assets. Journal of Accounting and Finance, 27(1), 1-10. https://doi.org/10.23960/jak.v27i1.350
Wernerfelt, B. (1984). A resource based view of the firm. Strategic Management, 5(2), 171-180.
Yusuf Amiyanto. (2022). The Effect of Company Size, Company Age, Institutional Ownership, and Managerial Ownership on Company Financial Performance. Journal of Accounting Science and Research, 11(1), 1-22
DOI: http://dx.doi.org/10.22441/jimb.v12i1.38120
Refbacks
- There are currently no refbacks.
Copyright (c) 2026 Jurnal Ilmiah Manajemen dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Jurnal Ilmiah Manajemen dan Bisnis
Fakultas Ekonomi dan Bisnis Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta 11650
Tlp./Fax: +62215871335
ISSN: 2460-8424
E-ISSN: 2655-7274
http://publikasi.mercubuana.ac.id/index.php/jimb
This journal is indexed by:
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.