Pengaruh Sustainability Reporting dan Intensitas Modal Terhadap Kinerja Keuangan Perusahaan (Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2021–2023)

Erika Wulandari, Abdul Wahid Mahsuni, Irma Hidayati

Abstract


This study aims to examine the effect of sustainability reporting and capital intensity on the company's financial performance. The sample used was 18 food and beverage manufacturing companies listed on the IDX for the 2021-2023 period. The data analysis method used was multiple regression analysis using the SPSS application. The results obtained were that simultaneously sustainability reporting and capital intensity had a significant effect on the company's financial performance. Partially, sustainability reporting had a significant negative effect on the company's financial performance and capital intensity had a significant positive effect on the company's financial performance.

Keywords: Sustainability reporting, capital intensity, corporate financial performance


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References


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