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All Journal Shautut Tarbiyah Al-Ta'dib: Jurnal Kajian Ilmu Kependidikan Zawiyah: Jurnal Pemikiran Islam Abdi Masyarakat LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Jurnal Mahasiswa Akuntansi International Journal of Business and Quality Research EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran JURNAL BARATA INDONESIA
Dirman, Dirman
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

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The Effect Of Sustainability Reporting On Company Value With Intellectual Capital As A Moderation Dirman, Dirman; Muliyani Mahmud; Yustina Hiola
International Journal of Business and Quality Research Vol. 4 No. 01 (2026): Januari - March, International Journal of Business and Quality Research (IJBQR
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i01.3030

Abstract

This study examines the relationship between sustainability reporting and firm value and investigates whether intellectual capital strengthens this relationship in companies listed in the Jakarta Islamic Index (JII). Firm value is proxied by Price to Book Value (PBV), sustainability reporting is measured using the Global Reporting Initiative (GRI) disclosure index, and intellectual capital is assessed using the Value Added Intellectual Coefficient (VAIC™) model. The sample consists of 30 JII-listed firms in 2024, analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Drawing on signaling theory and the resource-based view, sustainability reporting is expected to function as a credible signal of long-term value creation, while intellectual capital is assumed to enhance the firm’s ability to transform sustainability disclosure into competitive advantage. However, the findings indicate that sustainability reporting does not significantly affect firm value, and intellectual capital does not moderate this relationship. These results suggest that sustainability disclosure in the Islamic capital market context may not yet be perceived as value-relevant information by investors. The absence of a significant effect also raises concerns regarding disclosure quality and the potential perception of greenwashing, where sustainability reporting fulfills regulatory compliance but lacks substantive strategic integration. The study contributes to the literature by highlighting the signaling limitations of sustainability reporting and the underutilized strategic role of intellectual capital in emerging Islamic markets.
Co-Authors Andi Pranata, Andi Ghifari, Ahmad Ginting, Rosalina Br. Hiola, Yustina Imron Imron, Imron Kurniawan, Panji Rizki La, Didi Lila Alwyah Marzuki Marzuki Muliyani Mahmud Muzdalifah Muzdalifah Raehang Raehang, Raehang Rahmawati, Rahmawati Sri Damayanti Tetambe, Ahmad Ghifari Titik Haryati Widya Kusumaningsih