THE INFLUENCE OF SUSTAINABILITY REPORT DISCLOSURE AND GREEN INTELLECTUAL CAPITAL ON FIRM VALUE

This research aims to obtain empirical evidence regarding the influence of Sustainability Report Disclosure and Green Intellectual Capital on firm value. This type of research uses quantitative research using secondary data taken from the Indonesian Stock Exchange in the energy sub-sector listed in the period 2018 to 2023. The sampling method uses purposive sampling. The sample in this research was 13 companies with a total of 77 observations. Researchers used panel data regression techniques to test the research data using eviews 12 as a statistical tool. The results of data analysis show that the Sustainability Report Disclosure and Green Intellectual Capital have an effect on Company Value, while the Sustainability Report Disclosure has no effect on Company Value and Green Intellectual Capital has an effect on Company Value