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All Journal Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Ekonomi KIAT SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Finance and Accounting Research IJTIMA': Jurnal Pengabdian Masyarakat
Alfurkaniati
Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PENGARUH ENTERPRISE RISK MANAGEMENT, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI DI BEI PERIODE 2022–2024 Burhannudin; Erika; Alfurkaniati
Journal Of Islamic Finance And Accounting Research Vol. 5 No. 2 AGUSTUS (2026): JAFAR 2026
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2026.28162

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel enterprise risk management, Intellectual capital, dan Leverage terhadap nilai perusahaan pada perusahaan energy yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Populasi pada penelitian ini sebanyak 91 perusahaan energy yang terdaftar di Bursa Efek Indonesia. Sampel penelitian dipilih menggunakan teknik purposive sampling sehingga diperoleh 63 perusahaan yang memenuhi kriteria penelitian. Analisis data menggunakan teknik analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa variabel Enterprise Risk Management tidak berpengaruh terhadap nilai perusahaan. Sedangkan variabel Intellectual capital dan Leverage berpengaruh terhadap nilai perusahaan.
DOES ENVIRONMENTAL CULTURE AND INTELLECTUAL CAPITAL ENHANCE FIRM VALUE AMID POLITICAL INFLUENCE? Burhanuddin Burhanuddin; Alfurkaniati Alfurkaniati; Dian Saputra; Zidan Dwinanda Arifin; Galih Agestri Pangestu
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.21807

Abstract

Corporate sustainability has been a key concern for investors and stakeholders, particularly in the Consumer Non-Cyclical (CNC) sector. Previous studies suggested that Environmental Organizational Culture (EOC) and Intellectual Capital (IC) could enhance firm value, but their impact remained debated. This study examined the effect of EOC and IC on firm value, with Political Connections (PC) as a moderating variable. Using panel data regression analysis on financial and sustainability reports from 2021–2022, the findings revealed that EOC and IC had a significant negative relationship with firm value. Additionally, PC moderated the relationship between EOC and firm value but did not significantly affect the IC-firm value relationship. These results suggested that investments in sustainability and intellectual capital might burden firms in the short term, whereas political connections favored tangible operational investments. This study provided insights for stakeholders in balancing sustainability strategies, intellectual capital, and firm value.
Co-Authors Ahmad, Za’im Ananda, Yovan Allif Anggi Septa Risanty Annisa Fitri Annisa Fitri, Annisa Burhannudin Burhanuddin Dian Saputra Eka Nuraini Rahmawati Elinur Erika Galih Agestri Pangestu Manik, Nita MR Adinan Yahring Putri, Wiska Liana Riadi Rachmawati, Eka Nuraini Rahmalan, Fajrio Dwi Rahmat Ismael yunef Rahmawati, Eka Nuraini Rizky, Farhan Al Savira, Triana Sri Cindy Amalia Syaufhie, Livia Aulia Wiska Liana Riadi Putri Yusrawati Za’im Ahmad Zidan Dwinanda Arifin