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All Journal Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Tarjono Tarjono
Universitas Yayasan Pendidikan Imam Bonjol Majalengka
Religion Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence Of Carbon Disclosure And Green Intellectual Capital On Firm Value In The Manufacturing Sector Shofia Asri; Raden Roro Atiqah Sekararum Dewanti; Tarjono Tarjono; Agnes Soukotta; Jeffry H. Sinaulan
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 3 (2026)
Publisher : SPT. haria Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i3.2037

Abstract

This study aims to examine and analyze the influence of Carbon Disclosure and Green Intellectual Capital on Firm Value within the manufacturing sector listed on the Indonesia Stock Exchange (IDX). Employing a quantitative approach with an associative explanatory design, this research utilizes secondary data derived from annual reports and sustainability reports over a multi-year observation period. The sample selection was conducted using purposive sampling, yielding a structured panel data set. Carbon disclosure was measured using an index based on the Carbon Disclosure Project (CDP) framework, Green Intellectual Capital was evaluated through its three dimensions (Green Human Capital, Green Structural Capital, and Green Relational Capital), and Firm Value was proxied by Tobin’s Q. Hypotheses were tested using multiple linear regression and panel data regression analysis processed via EViews and SmartPLS software. The empirical results indicate that Carbon Disclosure exerts a positive and significant effect on Firm Value, proving that corporate transparency regarding carbon emissions reduces information asymmetry and enhances investor confidence. Furthermore, Green Intellectual Capital is found to have a significant positive impact on Firm Value, signaling that environmentally oriented intangible assets drive long-term competitive advantage and financial performance. Simultaneously, both Carbon Disclosure and Green Intellectual Capital significantly influence Firm Value. These findings provide critical implications for corporate managers to integrate sustainable environmental strategies into internal knowledge management and transparent reporting frameworks to maximize shareholder wealth.
Co-Authors Agnes Soukotta Jeffry H. Sinaulan Raden Roro Atiqah Sekararum Dewanti Shofia Asri