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All Journal Journal of Creative Power and Ambition (JCPA)
Zaina Fiah
Universitas PGRI Sumatera Barat
Economics, Econometrics & Finance

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The Influence of Intellectual Capital, Good Corporate Governance, Green Accounting, Business Risk, and Audit Quality on the Value of Energy Sector Companies Zaina Fiah; Nora Susanti; Yesmira Syamra
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.v4i02.1862

Abstract

The research results indicate that: (1) intellectual capital does not have a significant effect on firm value, with a t-statistic of 1.952160 and a probability value of 0.0666 (> 0.05); (2) Good Corporate Governance does not have a significant effect on firm value, with a t-statistic of 1.143517 and a probability value of 0.06 (> 0.05); (3) Green Accounting has a significant effect on firm value, with a t-statistic of 1.974321 and a probability value of 0.0323 (< 0.05); (4) business risk does not have a significant effect on firm value, with a t-statistic of -0.623606 and a probability value of 1.14 (> 0.05); and (5) audit quality has a significant effect on firm value, with a t-statistic of 1.032861 and a probability value of 0.0053 (< 0.05). Thus, of the five independent variables tested, only intellectual capital, green accounting, and audit quality were proven to have a significant effect on firm value.  
Co-Authors Nora Susanti Yesmira Syamra, Yesmira