Research Article
Has Intellectual Capital and Sustainability Report Disclosure Affected the Profitability of Mining Sector Industries in Indonesia?
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351968, author={Mega Norsita and Abdurrahman Maulana Yusuf and Irwansyah Irwansyah and Sri Mintarti and Arliyana Revika Zulfa}, title={Has Intellectual Capital and Sustainability Report Disclosure Affected the Profitability of Mining Sector Industries in Indonesia?}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={intellectual capital sustainability report profitability sustainability}, doi={10.4108/eai.14-8-2024.2351968} }- Mega Norsita
Abdurrahman Maulana Yusuf
Irwansyah Irwansyah
Sri Mintarti
Arliyana Revika Zulfa
Year: 2024
Has Intellectual Capital and Sustainability Report Disclosure Affected the Profitability of Mining Sector Industries in Indonesia?
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351968
Abstract
The purpose of this study is to examine how profitability influences intellectual capital and sustainability report disclosure in Indonesia's mining industry. The VAIC measures intellectual capital and evaluates sustainability report disclosure. GRI Standard measures sustainability report disclosure using a content analysis technique. The study's findings reveal that sustainability report disclosure (ROA) has no influence on profitability, but intellectual capital has a negative effect on profitability in Indonesia's mining sector businesses.
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