March 24, 2024Gorontalo Accounting JournalOpen Access

Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure

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Authors

LALina AprilianiUniversitas Darwan Ali KKKadir KadirLambung Mangkurat University SHSyaiful HifniLambung Mangkurat University

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Implication

Randomized trial tests the correlation between carbon emission disclosure and firm value in energy sector companies, highlighting important implications.

Key Points

The study shows a strong negative correlation between carbon emission disclosure and firm value.
Firm value significantly relates to size and leverage, while profitability does not seem to impact it.
Analysis using multiple linear regression across 51 energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021 revealed key insights into corporate disclosure practices and value perception among investors. The study underscores the need for companies to enhance their carbon emission disclosure practices to foster investor trust and sustain long-term value.

Cite This Study

Apriliani et al. (2024) studied this question.

synapsesocial.com/papers/68e7296db6db6435876a3ad5 https://doi.org/10.32662/gaj.v7i1.3306

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Implication

Randomized trial tests the correlation between carbon emission disclosure and firm value in energy sector companies, highlighting important implications.

Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure

Discussion

Member takes

Implication

Key Points

Cite This Study

Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure

Discussion

Member takes

Implication

Key Points

Cite This Study

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