The Impact of Sustainability Reporting Disclosure and Intellectual Capital on Financial Performance with Efficiency as a Moderating Variable: An Empirical Study of Indonesian Banks (2019-2021) after COVID – 19

Yulianingtias and Wiwik Utami
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Yulianingtias: Department of Accounting, Mercu Buana University, Indonesia
Wiwik Utami: Department of Accounting, Mercu Buana University, Indonesia

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 11, 184-194

Abstract: This study investigates the impact of sustainability reporting disclosures and intellectual capital on the financial performance of banking companies, with efficiency (BOPO) as a moderating variable. The research focuses on 41 banking firms listed on the Indonesia Stock Exchange between 2019 and 2021. Using purposive sampling, 16 companies were selected based on specific criteria. Data were analyzed through descriptive statistics, multiple linear regression, and moderating regression analysis (MRA) using IBM SPSS Statistics 25. The findings reveal that: (1) sustainability reporting disclosure does not significantly affect financial performance; (2) intellectual capital has a positive and significant effect on financial performance; (3) BOPO weakens the influence of sustainability reporting disclosures on financial performance; and (4) BOPO also weakens the relationship between intellectual capital and financial performance.

Date: 2024
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