DINAMIKA INTELLECTUAL CAPITAL DAN KINERJA LINGKUNGAN: IMPLIKASINYA PADA NILAI PERUSAHAAN : STUDY SYSTEMATIC LITERATURE REVIEW
Keywords:
Intellectual Capital, Enviroment Performance, Firm Value, Systematic Literature ReviewAbstract
This study presents the results of a Systematic Literature Review (SLR) aiming to analyze and explain the inconsistency of empirical findings regarding the influence of intellectual capital and Environmental Performance on Firm Value within the context of Indonesian companies. This SLR examines and synthesizes relevant empirical studies. The synthesis results identify significant polarization: (1) The relationship between intellectual capital and Firm Value is split into positive, non-significant, and negative findings, indicating the sensitivity of the VAIC proxy to the industry context. (2) Environmental Performance shows inconsistency between positive and non-significant effects on Firm Value. This inconsistency is collectively attributed to differences in study methodologies, varying measurement proxies, and the dominant role of financial control variables. This study provides a comprehensive mapping of the research gap and proposes an agenda for future research.
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