The Effect of Intellectual Capital on the Quality of Sustainability Report Disclosures with Financial Performance as a Moderating Variable

The Effect of Intellectual Capital on the Quality of Sustainability Report Disclosures with Financial Performance as a Moderating Variable

Penelitian ini bertujuan untuk mengkaji pengaruh intellectual capital terhadap kualitas pengungkapan sustainability report dengan kinerja keuangan sebagai variabel pemoderasi. Metode penelitian ini menggunakan kuantitatif dan data sekunder. Sampel yang digunakan perusahaan laporan keuangan tahunan d...

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Bibliographic Details
Main Authors: Selfiani Selfiani, Usmar Usmar
Format: Article
Language:English
Published: Maranatha Christian University 2023-06-01
Series:Jurnal Akuntansi
Online Access:https://journal.maranatha.edu/index.php/jam/article/view/6364
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