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This study aims to determine the impact of Carbon Emission Disclosure, CSR, profitability (ROA), leverage, and company size, on the firm value of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. Firm value is needed by investors for investment decision making. However, investors are not only focus on financial information, but currently the disclosure of non-financial information is also considered important for investment. This type of research is quantitative research using secondary data sourced from financial statements, annual reports, and sustainability reports This research uses purposive sampling methods then obtained 26 companies meet the criteria with a total sample of 91 data. The data analysis method used is multiple linear regression analysis. The theoretical implications of this research contribute to the theory of stakeholders. The result of this research show that Carbon Emission Disclosure has not impact on Firm Value, CSR has an impact Firm Value, Profitability (ROA) has not impact on Firm Value, Leverage has not impact on Firm Value and the Company Size has an impact on Firm Value
Surindro et al. (Fri,) studied this question.