The Influence of Intellectual Capital (IC), Green Accounting, Foreign Investment, and Company Size on Profitability at Company registered Mines On the Indonesia Stock Exchange
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.6, No. 4)Publication Date: 2022-08-30
Authors : Nuri Shofa Allina Muhammad Abdul Aris;
Page : 09-191
Keywords : :Profitability; Intellectual Capital; Green Accounting; Foreign Investment; Company Size;
Abstract
This study aims to analyze the effect of intellectual capital, green accounting, foreign investment, and company size on the profitability of mining companies listed on the Indonesia Stock Exchange 2018-2020. This study uses a quantitative research approach, using secondary data obtained from the IDX's official website, namely www.idx.ac.id and the company's official website. Sampling in this study using purposive sampling method. From this method obtained 36 samples from 14 companies that meet the criteria. The analytical method used is multiple linear regression analysis using SPSS 21 software. The results show that intellectual capital, green accounting, and foreign investment have no effect on profitability, while firm size has an effect on profitability.
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