The role of profitability in mediating the effect of intellectual capital and ESG disclosure on firm value in Islamic banking in the Asean region

Farichah, Miftahul and Budianto, Eka Wahyu Hestya ORCID: https://orcid.org/0000-0002-4199-2865 (2026) The role of profitability in mediating the effect of intellectual capital and ESG disclosure on firm value in Islamic banking in the Asean region. Wadiah: Jurnal Perbankan Syariah, 10 (2). pp. 58-89. ISSN 2599-1515

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Abstract

The purpose of this research is to determine the role of profitability in mediating the influence of Intellectual Capital and ESG Disclosure on Firm Value. The sample used in this study is Islamic banking in the ASEAN region that published annual reports and sustainability reports for the 2020-2024 period. The sampling technique used in this study was purposive sampling, with a total sample of 20 companies over a 5-year period. The data analysis technique for this research uses Panel Data Regression Analysis with the Eviews 12 application and the Sobel Test using the website https://quantpsy.org/sobel/sobel.htm. The results of this study indicate that intellectual capital significantly influences firm value in ASEAN Islamic banking. Meanwhile, ESG disclosure does not significantly influence firm value in ASEAN Islamic banking. Profitability has a significant impact on firm value in ASEAN Islamic banking. Intellectual capital has a significant impact on profitability in ASEAN Islamic banking. ESG disclosure has a significant impact on profitability in ASEAN Islamic banking. Profitability mediates the influence of intellectual capital on firm value in ASEAN Islamic banking. However, profitability fails to mediate the influence of ESG disclosure on firm value in ASEAN Islamic banking.

Item Type:	Journal Article
Keywords:	intellectual capital; esg disclosure; firm value, profitability
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Islamic Banking
Depositing User:	Eka Wahyu Hestya Budianto
Date Deposited:	13 Jul 2026 14:45

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