Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Applied Accounting and Management Review
Nofia Ika Wijayanti
Politeknik Negeri Semarang
Decision Sciences, Operations Research & Management Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF CARBON EMISSION DISCLOSURE, ENVIRONMENTAL COSTS, AND GOOD CORPORATE GOVERNANCE ON FIRM VALUE Nofia Ika Wijayanti; Ardian Widiarto; Mohammad Hasanudin
Applied Accounting and Management Review (AAMAR) Vol. 5 No. 1 (2026): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v5i1.7547

Abstract

This study aims to examine and analyze the effect of carbon emission disclosure, environmental costs, and good corporate governance on firm value in basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research employs a quantitative method using secondary data obtained from companies’ annual reports and sustainability reports. The research sample was selected using a purposive sampling technique, resulting in 28 companies with a total of 84 observations. Data analysis was conducted using multiple linear regression with EViews 12 software. The results indicate that (1) carbon emission disclosure has no significant effect on firm value, (2) environmental costs have no significant effect on firm value, and (3) good corporate governance has a positive and significant effect on firm value.
Co-Authors Ardian Widiarto Mohamad Hasanudin