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All Journal Jurnal Akuntansi dan Ekonomika Agregat: Jurnal Ekonomi dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Community Engagement and Emergence Journal (CEEJ) Buletin Pembangunan Berkelanjutan Jurnal Ekonomi KIAT Rudence: Rural Development for Economic Resilience VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research E-JURNAL AKUNTANSI
Dian Saputra
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Green Gains: The Role of Environmental Initiatives and Intellectual Capital in Enhancing Firm Value in Emerging Markets Ferdinand I.P Sinaga; Dian Saputra
E-Jurnal Akuntansi Vol 34 No 12 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p06

Abstract

This study explores how intellectual capital management and environmental sustainability contribute to enhancing firm value in competitive markets. It addresses a critical knowledge gap by examining the interplay between sustainability, innovation, and firm value in emerging markets, with integrated reporting considered as a moderating variable. Through panel regression analysis of 252 observations within the consumer cyclicals sector from 2021 to 2023, the findings reveal that environmental performance has a significant and positive impact on firm value. In contrast, intellectual capital does not exhibit a direct influence on firm value. Furthermore, integrated reporting weakens the relationship between environmental performance and firm value but does not moderate the link between intellectual capital and firm value. These results provide practical insights for firms seeking to refine their sustainability strategies in competitive markets and contribute to the academic discourse on the role of integrated reporting as a moderating factor in the nexus of sustainability, innovation, and value creation.
Co-Authors Abdul Rahman, Firdaus Abrar Abrar Arifin, Zidan Dwinanda Dian Ramadhani Dwi ramadhan, Sandicha Ferdinand I.P Sinaga Herliana Wahyuningsih Khofifah Kultsum Salamah Lara Fitriwati Lintang Agya Nawas, Abrar Rahmat Setiawan Raja Ade Fitrasari Mochtar Raja Yusnita Ranti Novera Reza Ananda Rinaldy Sanusi Ariyanto Selly Sri Rejeki Veronika Anggia Putri