THE INFLUENCE OF ENVIRONMENTAL SOCIAL GOVERNANCE AND INTELLECTUAL CAPITAL ON THE COMPANY'S FINANCIAL PERFORMANCE
DOI:
https://doi.org/10.32493/ebic.v2i1.51344Keywords:
Environmental Social Governance, Intellectual Capital, Financial PerformanceAbstract
This study aims to determine the influence of Environmental Social Governance and Inellectual Capital on Financial Performance in Financial Sector Companies listed on the Indonesia Stock Exchange. The research period carried out is the 2018-2023 period. The type of research used in this study is quantitative associative with secondary data. The determination of the sample of this study uses the purposive sampling method and based on the existing criteria, 8 company data were obtained multiplied by a period of 6 years so that the observation data of this study is 48 data and analyzed using the panel data regression technique with a fixed effect model to test the hypothesis. The hypothesis test in this study used panel data regression using Eviews version 9. The results of this study show that simultaneously Environmental Social Governance and Inellectual Capital have an effect on financial performance. The results of this study show that Environmental Social Governance has no effect on financial performance, while Inellectual Capital has an effect on financial performance.
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