Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Triana Meinarsih
Unknown Affiliation
Religion 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.
Co-Authors Hadiansyah Ma’sum Johny Aninam Olivia Tahalele Rohani Purnamasari Dima