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Author

Indra Kusumawardhani

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Conference Open access Oct 2026

The Effect of ESG Disclosure on Company Performance and Value: The Mediating Role of Intellectual Capital Efficiency in Indonesian Banking

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure on corporate performance and firm value. It investigates whether intellectual capital efficiency mediates these relationships in Indonesian banking companies. The study uses 20 listed banks observed over five years (2020–2025), res...

R. Hc, N. Nilmawati, R. H. Gusaptono et al. · 0 citations

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