PENGARUH PENERAPAN GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN
DOI:
https://doi.org/10.25170/jak.v20i2.8315Keywords:
green accounting, carbon emission disclosure, kinerja lingkunganAbstract
This study aims to examine the effect of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Firm Value in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2025 period. The population in this study was 30 energy sector companies listed on the Indonesia Stock Exchange during the study period. The sample was determined using a purposive sampling technique based on predetermined criteria, resulting in 14 companies with a total of 70 observations. This study uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, and the Corporate Performance Rating Program in Environmental Management (PROPER) report. Data analysis was performed using panel data regression with the help of the EViews 14 application. The results show that Green Accounting has no effect on Firm Value, Carbon Emission Disclosure has a negative and significant effect on Firm Value, while Environmental Performance has no effect on Firm Value. The findings of this study indicate that investors in energy sector companies tend to consider financial aspects more than environmental aspects in assessing companies. This research is expected to contribute to the development of environmental accounting studies and serve as a reference for companies and investors in understanding the importance of environmental information in business activities and decision-making.
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