JAM
Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen

Pengaruh Intellectual capital, Carbon emission disclosure dan Corporate social responsibility Terhadap Nilai Perusahaan

Haikal Anjas Romas (Politeknik Negeri Padang)
Armel Yentifa (Politeknik Negeri Padang)
Afridian Wirahadi Ahmad (Politeknik Negeri Padang)



Article Info

Publish Date
30 Jun 2026

Abstract

This study aims to analyze the effect of intellectual capital, carbon emission disclosure, and corporate social responsibility on company value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. This study uses a quantitative approach with a purposive sampling technique. The data collection method in this study uses secondary data, namely from annual financial reports and sustainability reports obtained from the official publications of each bank for the period 2022-2024. The sample used in this study consisted of 17 companies with a total of 51 data points. Data analysis was performed using multiple linear regression with the help of IBM SPSS Statistics 25 software. The results showed that intellectual capital had no effect on company   value, carbon emission disclosure had a significant negative effect on company value, and corporate social responsibielity had a significant positive effect on company value.

Copyrights © 2026






Journal Info
JAM

Abbrev

jam

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Akuntansi dan Manajemen merupakan jurnal ilmiah berkala yang terbit 2 kali dalam 1 tahun (Juni dan Desember). Jurnal ini memuat artikel ilmiah dengan topik-topik di bidang akuntansi dan ...