PENGARUH GREEN INTELLECTUAL CAPITAL DAN SUSTAINABILITY REPORTING DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL MODERASI

Pertiwi, Rizky Arum (2026) PENGARUH GREEN INTELLECTUAL CAPITAL DAN SUSTAINABILITY REPORTING DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

	Text HALAMAN DEPAN.pdf Download (312kB)
	Text ABSTRAK.pdf Download (219kB)
	Text BAB I.pdf Download (410kB)
	Text BAB II.pdf Download (384kB)
	Text BAB III.pdf Restricted to Repository staff only Download (416kB) | Request a copy
	Text BAB IV.pdf Restricted to Repository staff only Download (422kB) | Request a copy
	Text BAB V.pdf Download (208kB)
	Text DAFTAR PUSTAKA.pdf Download (202kB)
	Text LAMPIRAN..pdf Restricted to Repository staff only Download (1MB) | Request a copy

Abstract

This study aims to examine the influence of green intellectual capital and sustainability reporting disclosure on financial performance, with competitive advantage serving as a moderating variable. The research employs a quantitative approach using secondary data derived from corporate annual reports and sustainability reports. The study population consists of 425 data points from property and real estate sector companies listed on the Indonesian Stock Exchange (IDX) between 2021 and 2025. A purposive sampling technique was used, resulting in a sample of 338 company data points. Data analysis techniques included multiple linear regression and moderated regression analysis (MRA) using SPSS version 24. The results indicate that green intellectual capital has a negative influence on financial performance, whereas sustainability reporting disclosure has a positive influence on financial performance. Furthermore, competitive advantage does not moderate the influence of either green intellectual capital or sustainability reporting disclosure on financial performance.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Kata kunci: Modal Intelektual Hijau, Pengungkapan Pelaporan Keberlanjutan, Kinerja Keuangan, Keunggulan Kompetitif Keywords: Green Intellectual Capital, Sustainability Reporting Disclosure, Financial Performance, Competitive Advantage
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	PERTIWI ARUM RIZKY
Date Deposited:	23 Sep 2026 02:29
Last Modified:	23 Sep 2026 02:29
URI:	http://eprint.unipma.ac.id/id/eprint/9826

Actions (login required)

View Item