Pengaruh Intellectual Capital, Board Diversity, dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan
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Abstract
Risiko perubahan iklim memengaruhi struktur biaya perusahaan yang kemudian berimplikasi pada kinerja keuangan perusahaan sehingga mendorong pentingnya penerapan kinerja lingkungan sebagai strategi bisnis. Kondisi tersebut menunjukkan bahwa dalam menghadapi ketidakpastian ekonomi, perusahaan tidak hanya harus menghadapi pengaruh faktor eksternal, tetapi juga perlu mengoptimalkan faktor internal untuk meningkatkan kinerja keuangan perusahaan dalam kondisi ketidakpastian ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, board diversity, dan kinerja lingkungan terhadap kinerja keuangan perusahaan. Penelitian dilakukan pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024 sebagai unit analisis. Sampel penelitian ditentukan menggunakan teknik purposive sampling. Sumber data yang digunakan berasal dari laporan keuangan perusahaan, laporan tahunan, serta laporan peringkat PROPER. Analisis data dilakukan melalui pendekatan statistik inferensial dengan regresi data panel menggunakan perangkat lunak EViews 13. Hasil pengujian menunjukkan bahwa IC berpengaruh positif signifikan terhadap kinerja keuangan perusahaan. Sedangkan, gender diversity, educational diversity, dan kinerja lingkungan berpengaruh positif tidak signifikan terhadap kinerja keuangan. Sementara itu, age diversity berpengaruh negatif tidak signifikan terhadap kinerja keuangan perusahaan.
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