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PENGARUH DEWAN KOMISARIS INDEPENDEN, MODAL INTELEKTUAL, UKURAN PERUSAHAAN, DAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADA BISNIS BERKELANJUTAN (Terhadap Perusahaan Manufaktur)

ABSTRACT

This research aims to examine the effect of an independent board of
commissioners, intellectual capital, firm size, and financial performance as
mediating variables on sustainable business in the manufacturing companies of the
consumer goods sector in Indonesia.
This research was a quantitative study that used secondary data collected
from 2018 to 2022. The research population consisted of company annual reports
spanning a 5-year period. The sample for this research included 145 samples
selected through a purposive sampling technique. The analysis technique used was
Partial Least Square (PLS).
The results of the data analysis can be summarized as follows: 1)
Independent board of commissioners has a positive effect on financial performance.
2) Intellectual capital does not have an effect on financial performance. 3) Firm
size has a negative effect on financial performance. 4) Independent board of
commissioners does not have an effect on sustainable business. 5) The company's
intellectual capital does not have an effect on sustainable business. 6) Firm size
does not have an effect on sustainable business. 7) Financial performance has a
positive and significant effect on sustainable business. 8) Financial performance
mediates the effect of an independent board of commissioners on sustainable
business. 9) Financial performance cannot mediate the effect of intellectual capital
on sustainable business. 10) Financial performance negative mediates the effect of
firm size on sustainable business.
Keywords: Independent Board of Commissioners, Intellectual Capital, Firm Size,
Financial Performance, and Sustainable Business

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 RIZ p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 135 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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