The Influence of Carbon Emission Disclosure Green Intellectual Capital and Environmental Performance on Firm Value With Moderation of Firm Size

This study aims to determine the relationship between firm value, carbon emission disclosure, green intellectual capital, and environmental performance and to determine the moderating role generated by firm size on the relationship between firm value, carbon emission disclosure, green intellectual capital, also environmental performance. The samples in this study were 21 companies in the energy and basic materials sectors written on the IDX in 2019-2022 which were taken using purposive sampling technique. The findings of this study resulted in six conclusions. First, carbon emission disclosure has a significant negative impact on firm value. Second, green intellectual capital has a significant positive impact on firm value. Third, environmental performance has a negative impact on firm value. Fourth, there is a positive influence between carbon emission disclosure and firm value moderated by firm size. Fifth, there is a negative influence between green intellectual capital and firm value moderated by firm size. Sixth, there is a positive influence between environmental performance and firm value moderated by firm size.