The Effect of Carbon Emission Disclosure, Environmental Performance, and Green Accounting on Firm Value at Manufacturing Companies Listed on The Indonesia Stock Exchange

Ria Anisatus Sholihah; Shafira Rahmadina; Saunah Zainon

doi:10.18326/aicieb.v3i0.441

Ria Anisatus Sholihah Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Shafira Rahmadina Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
Saunah Zainon Universiti Teknologi MARA Cawangan Johor

DOI: https://doi.org/10.18326/aicieb.v3i0.441

Abstract

Firm value is one indicator of investors in assessing the merits of management when managing a company. The good of a company can be seen from its operational activities that have a good environmental impact or not. The amount of environmental pollution caused by company activities shows that there are still companies that are indifferent and ignore the importance of protecting the environment. This study examines and analyzes the effect of disclosure of carbon emissions, environmental performance, and green accounting on firm value in mining sector manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research obtained using secondary data. The number of samples in this study was 51 samples consisting of 17 companies with an observation period of 3 years (2019-2021). The sample selection used the purposive sampling method. The data in this study belong to the panel data category which consists of time series and cross-section data and uses Econometric Views (E-Views) version 10 as a test tool. The results of this study indicate that disclosure of carbon emissions and environmental performance has an influence on firm value. While green accounting has no effect on firm value.

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