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All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Infestasi Journal of Accounting and Investment Jurnal Akuntansi dan Ekonomika Jurnal Elementer (Elektro dan Mesin Terapan) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SAR (Soedirman Accounting Review): Journal of Accounting and Business EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Jurnal ULTIMA Accounting MBIA Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Manajemen Universitas Bung Hatta Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Sangkabira Jurnal Ilmiah Telsinas Elektro, Sipil dan Teknik Informasi Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Informatika Ekonomi Bisnis SENAPAS Jurnal Akuntansi dan Governance Andalas Indonesian Journal of Auditing and Accounting
Rahmat Febrianto
Andalas University
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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How Environmental, Social, and Governance Reporting Drives Innovation Capability and Firm Value in Indonesia Rizka Hadya; Syukri Lukman; Masyhuri Hamidi; Rahmat Febrianto; Irdha Yusra
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 21 No 2 (2026): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i2.30010

Abstract

This research extends the resource-based explanation of firm value by analyzing innovation capability as both a key driver of Tobin's Q and as an effect of environmental, social, and governance (ESG) disclosures. Using panel data from 82 listed firms on the Indonesia Stock Exchange over a decade (820 observations), we employed fixed-effects regression based on Chow and Hausman tests. The analysis proceeded in two stages: first, examining how the three ESG disclosure pillars influence innovation capability, and second, how innovation capability impacts firm value, controlling for size, age, leverage, and board size. The findings reveal that only social disclosure significantly enhances innovation capability, while environmental and governance disclosures do not show notable effects. Moreover, increased innovation capability leads to a substantial and significant improvement in firm value. While firm size and board size positively affect value, firm age has a negative impact. The evidence points to an asymmetry: whereas social disclosure supports capability-building, innovation capability itself is a strong channel through which market value is realized, and this mechanism in Indonesia relies mainly on the social aspect of ESG, rather than environmental or governance disclosure volume. This work refines the resource-based perspective for developing economies and offers targeted insights for business leaders and policymakers about which ESG areas most effectively foster strategic advantage.
Co-Authors Adelia, Fina Adlah, Adzhana Adrianto, Fajri Akbar, Farras Atha Amy Fontanella Anggi Saputra Anita Wijayanti Annisa Rahman ARIANA RESTU HANDARY Atika Gando Suri Azra Ramizah Chindy Annisa Violeta Destina Surya Lestari Diva Trimuliani Efrizon Efrizon Erna Widiastuti ERNA WIDIASTUTY ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhillah, Nurul Fadila Rahma Mulya Feelya Monica Feldareza, Kicky Halimah Tusadiah Hamiki, Syifa Hudiana Handika, Rebi Fara Imelia Desika Fitri Indra, Irma Suryani Irdha Yusra Iswardi, Iswardi Kicky Feldareza Latifah Marwah Masyhuri Hamidi, Masyhuri Medinda, Rana Syifa Melia Yulianti Monica Verginia Muhammad Harry Krishna Mulia Muhammad Irfan Niki Lukviarman, Niki Novi Amelia Nursita, Ersalia Dewi Oktofa, Yusi Rahmawati putri, amanda Rafdinal Rafdinal Rafdinal, Rafdinal Rahayu, Rita Rahmadany, Jeny Edelvi Rana Syifa Medinda Rayna Kartika, Rayna Reswita, Yefri Rizka Hadya Slamet Sugiri Sumiyana Sumiyana Syukri Lukman Syukri Lukman Trimuliani, Diva Verni Juita Veronika Geani Wahyuni, Ika Sari Widiastuti, Erna Xaviera, Areta Yohana, Denny YOLANDA DAHLER Yurniwati Yurniwati