Pengaruh Green Intellectual Capital terhadap Sustainability Reporting Disclosure dengan Gender sebagai Variabel Moderasi

Chavid Al Amin; Vinola Herawaty

doi:10.55606/jcsr-politama.v2i4.4098

Authors

Chavid Al Amin Universitas Trisakti
Vinola Herawaty Universitas Trisakti

DOI:

https://doi.org/10.55606/jcsr-politama.v2i4.4098

Keywords:

Sustainability reporting disclosure, Green Intellectual Capital, Green Human Capital, Green Structural Capital, Green Relations Capital, Gender

Abstract

This research aims to determine the effect of Green Intellectual Capital Disclosure on Sustainability reporting disclosure with Gender as a moderating variable. The samples in this research are companies that are included in the Healthcare and Consumer Non-Cyclicals sector companies listed on the IDX for the 2021-2022 period. This research was taken using quantitative methods and obtained a total population of 158 companies in the Healthcare & Consumer Non-Cyclicals Sector. Of the 158 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022, only 67 companies met the sampling criteria. These results show that Green Human Capital and Gender relations with Green relation capital have a positive effect on Sustainability reporting disclosure, while Green Structural Capital, Green Relations Capital, Gender relations with Green Human Capital, Gender relations with Green Structural Capital and Gender do not have a positive effect on Sustainability reporting disclosure.

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