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The Interplay of Carbon Disclosure, Environmental Performance, and Profitability in Determinan Firm Value

Year: 2024

Type: article

Abstract: This study aims to determine the effect of carbon emission disclosure, environmental performance, and profitability on firm value. This study uses a quantitative approach using secondary data. The sampling method used is purposive sampling. The sample used is mining companies listed on the Indonesia Stock Exchange in 2020-2022 totaling 16 companies. The hypothesis was tested using IBM SPSS 25 with Multiple Linear Regression Analysis techniques. The results showed that Carbon Emission Disclosure and Environmental Performance partially had a significant positive effect on Firm Value. While Profitability partially has a significant negative effect on Firm Value. Simultaneously, Carbon Emission Disclosure, Environmental Performance and Profitability have a significant positive effect on Firm Value. This study adds profitability variables as independent variables. The research was conducted on mining companies listed on the Indonesia Stock Exchange for 3 periods from 2020 to 2022.

Source: Jurnal Pendidikan Ekonomi Indonesia

DOI: 10.17509/jpei.v6i2.75505

Authors: Nurhadi Kamaluddin, Ilham Fajar Eko Saputro, Nadiyah Ulfah

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: diamond

OpenAlex ID: W4410216331

FWCI:

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