Pengaruh Sustainability Report, Intellectual Capital, dan Struktur Modal Terhadap Kinerja Perusahaan Dengan Karakteristik Dewan Komisaris Sebagai Variabel Pemoderasi Pada Sektor Perbankan
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Penelitian ini bertujuan untuk menganalisis pengaruh sustainability report, intellectual capital, dan struktur modal terhadap kinerja perusahaan dengan karakteristik dewan komisaris sebagai variabel pemoderasi serta melibatkan variabel kontrol berupa ukuran perusahaan, Capital Adequacy Ratio (CAR), dan Loan to Deposit Ratio (LDR). Objek penelitian mencakup 47 perusahaan perbankan yang terdaftar di Indonesia Stock Exchange (IDX) dengan periode observasi 2022–2024. Metode penelitian menggunakan pendekatan kuantitatif melalui analisis regresi linear berganda dengan teknik purposive sampling. Kinerja perusahaan diukur menggunakan Return on Assets (ROA), struktur modal dengan Debt to Equity Ratio (DER), intellectual capital menggunakan Value Added Intellectual Coefficient (VAIC), dan sustainability report diukur berdasarkan standar Global Reporting Initiative (GRI) dengan teknik analisis konten. Hasil penelitian menunjukkan bahwa sustainability report dan struktur modal tidak berpengaruh signifikan terhadap kinerja perusahaan, sedangkan intellectual capital berpengaruh positif signifikan. Selain itu, karakteristik dewan komisaris tidak mampu memperkuat pengaruh sustainability report maupun intellectual capital terhadap kinerja perusahaan, namun mampu memperkuat pengaruh struktur modal terhadap kinerja perusahaan. Temuan ini menegaskan pentingnya modal intelektual dalam meningkatkan kinerja perbankan serta peran dewan komisaris yang lebih relevan dalam konteks keputusan pendanaan.
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