Pengaruh Green Intellectual Capital Terhadap Nilai Perusahaan

Marroh, Ani Nahyatul (2025) Pengaruh Green Intellectual Capital Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to analyze the effect of Green Intellectual Capital (GIC) on firm value in the Energy and Basic Materials sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. GIC is classified into three dimensions: Green Human Capital (GHC), Green Structural Capital (GSC), and Green Relational Capital (GRC). In addition, Return on Assets (ROA), Firm Size, and Leverage are employed as control variables to strengthen the validity of the analysis. This research adopts a quantitative method with a panel data regression approach using Stata 16 software. The sample was selected through purposive sampling, resulting in 67 companies with a total of 268 observations. Firm value was measured using Tobin’s Q, while GIC disclosure was assessed through 17 indicators based on the concept of Chang & Chen (2012). The results indicate that, partially, Green Structural Capital has a positive and significant effect on firm value, while Green Human Capital and Green Relational Capital show no significant effect. Among the control variables, ROA and Firm Size significantly influence firm value, whereas Leverage does not. An additional test using overall GIC also reveals no significant effect on firm value.

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