Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Triana Meinarsih
Unknown Affiliation
Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Intellectual Capital and Environmental, Social, and Governance (ESG) Disclosure On Company Value Triana Meinarsih; Johny Aninam; Hadiansyah Ma’sum; Olivia Tahalele; Rohani Purnamasari Dima
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1725

Abstract

This study aims to empirically examine the influence of Intellectual Capital (IC) and Environmental, Social, and Governance (ESG) disclosure on company value within the context of the evolving global capital market in 2026. As traditional financial metrics increasingly fail to capture the full spectrum of corporate worth, non-financial drivers such as intangible assets and sustainability commitments have gained prominence. Using a quantitative approach and panel data analysis, this research investigates how efficient management of human, structural, and relational capital, combined with transparent ESG reporting, signals superior corporate quality to investors. The study utilizes the Value Added Intellectual Coefficient (VAIC™) model to measure IC and ESG scores based on global reporting standards. Preliminary findings suggest that both IC and ESG disclosure positively and significantly impact company value, as measured by Tobin’s Q. Furthermore, the abstract emphasizes that in a digital and socially conscious economy, the synergy between intellectual prowess and ethical governance serves as a critical determinant of long-term financial performance and market valuation.
The Determinants of Central Government Financial Report Quality In Indonesia: The Moderating Role of The Internal Control System Triana Meinarsih; Abdul Yusuf
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 2 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i2.43168

Abstract

Purpose: This study examines the effects of accrual-based government accounting (SAP), the quality of the State Civil Apparatus (ASN), and public accountability on the quality of financial reports, with the Government Internal Control System (SPIP) as a moderating variable. Grounded in agency theory, the study frames government agencies as agents obligated to report accurately to the public as principal. Methodology/approach: A quantitative survey design was employed. Structured questionnaires were distributed via Google Form through official KPPN email channels and physical distribution at KPPN coordination meetings, to 518 respondents across 34 ministries and agencies managing APBN funds throughout Indonesia. Hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0, encompassing outer model assessment (measurement model) and inner model assessment (structural model) with bootstrapping (5,000 subsamples) for significance testing. Sample adequacy was verified using G*Power 3.1. Findings: All three exogenous constructs — accrual-based government accounting, ASN quality, and public accountability — positively and significantly influence financial report quality (R² = 0.754). SPIP significantly strengthens the positive effects of accrual-based accounting and public accountability, but does not significantly moderate the effect of ASN quality. Practical implications: Leaders and stakeholders should strengthen SPIP implementation, improve ASN competencies through targeted accounting training, and enhance budget planning and accountability practices to produce higher-quality financial reports. Originality/value: This study contributes novel evidence from a large national sample of APBN-managing work units on the moderating role of SPIP, grounded in agency theory, within Indonesia's central government financial reporting context.
Co-Authors Abdul Yusuf Hadiansyah Ma’sum Johny Aninam Olivia Tahalele Rohani Purnamasari Dima