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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.
ANALISIS PENGARUH FAKTOR-FAKTOR QUALITY OF WORK LIFE TERHADAP WORK ENGAGEMENT PADA KARYAWAN SWASTA GENERASI Z DI KOTA KUPANG Rohani Purnamasari Dima; Heni M Sauw; Natalya Marzella Pandy
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15447

Abstract

This research is motivated by the issue of Generation Z, which constitutes the largest population in Indonesia, and many of them have entered the workforce. This generation has a low attachment to their jobs, making them prone to changing jobs easily. Quality of Work Life is an independent variable that is crucial for companies to meet the physical and psychological needs of their employees, and Work Engagement, as the dependent variable, is how individuals survive and engage with their jobs. This research focuses on Generation Z who have worked as private employees in Kupang City. This study aims to determine the effect of Quality of Work Life on Work Engagement in Generation Z. Based on hypothesis testing using the Multiple Linear Regression analysis method, with the assistance of SPSS 27 for Windows analysis tools, the results obtained showed the influence of Quality of Work Life factors on Work Engagement of 0.83%. Furthermore, the significance level of the regression test showed a significance value of 0.000 <the Significance Criterion (0.05), indicating that the regression model meets the linearity criteria.  Keywords: Quality of Work Life, Work Engagement, Generation Z, Kupang City