Kinerja Bank: Pengaruh Laporan Keberlanjutan, Kualitas Laba, Dan Modal Intelektual
I’is Intan Putri Hulu,
Wiwik Utami
Abstract:This study aims to examine the effect of the quality of sustainability reports and earnings quality on bank performance as a proxy for return on assets and price earnings ratio with intellectual capital as a moderating variable. The population of this study were banking companies listed on the IDX for 2018-2021 with a total of 46 companies. Determining the number of samples was carried out using a purposive sampling technique and selected based on criteria of 28 companies for a period of 4 years so that 112 sa… Show more
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