Tujuan : Penelitian ini bertujuan untuk menguji apakah Intellectual Capital dapat berpengaruh terhadap Sustainability Reporting Disclosure, serta menguji apakah Sharia Governance sebagai variabel moderasi mampu memoderasi hubungan Intellectual Capital terhadap Sustainability Reporting Disclosure. Metodologi : Penelitian ini menggunakan data sekunder yang terdiri dari sustainability r…
ABSTRACT Environmental changing, makes the companies not only have to improve their financial performance, but also how they increase their concerns for the environment. Mining companies, as industrial exploration of natural resources, of course, can cause long-term damage to the environment because of its business operations. This, should be considered not only by the companies, but also the …