Prameswari Nurrachmawati
Universitas Pamulang

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Pengaruh Pengungkapan Emisi Karbon, Tax Planning dan Kinerja Keuangan terhadap Nilai Perusahaan Prameswari Nurrachmawati; Lilis Karlina
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2321

Abstract

As one of the key drivers of national economic growth, the Industrial sector contributes significantly through its production and manufacturing. Nevertheless, companies in this sector have experienced significant fluctuations in their stock prices in recent years, underscoring the need to determine which factors shape firm value. This research examines how carbon emissions disclosure, tax planning, and financial performance jointly and separately affect the value of Industrial firms registered on the Indonesia Stock Exchange (IDX) between 2020-2024 span. Using a purposive sampling method, with a population of 65 companies and a sample of 16 companies. This study used a quantitative design relying on secondary data drawn from financial statements and annual reports. The results of this study show that financial performance represented by Return On Asset (ROA) exerts a impact on firm value, while carbon emssions disclosure and tax planning have no significant impact on firm value.