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This research aims to examine the effect of green intellectual capital and sustainability reports on company value with financial performance as a moderating variable. This research uses a sample of halal industrial companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies in this research sample was 6 companies for 5 years. The total research sample is 30 annual reports. The data analysis used is an analysis technique method using partial least squares with the help of SmartPLS 4.0 software. The results indicate that the disclosure of green intellectual capital does not affect firm value. Sustainability reports have a significant negative effect on firm value. However, financial performance strengthens the impact of sustainability report disclosures on firm value. Conversely, financial performance does not enhance the effect of green intellectual capital disclosure on firm value.
Hariyati et al. (Tue,) studied this question.