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All Journal Agregat: Jurnal Ekonomi dan Bisnis
Vannes William
Sekolah Tinggi Ilmu Ekonomi Wiyatamandala
Economics, Econometrics & Finance

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Carbon Emission Disclosure and Firm Value: Evidence from IDX Energy Sector Vannes William; Randy Kuswanto
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 2 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i2/23935

Abstract

This quantitative study examines the effect of Carbon Emission Disclosure (CED) as the independent variable on Firm Value as the dependent variable, with Profitability (ROE), Firm Size, and Leverage (DER) as financial control variables. The empirical analysis focuses on energy companies listed on the Indonesia Stock Exchange (2020–2024). Employing a causal-associative research design and purposive sampling, panel data were analyzed using multiple linear regression in SPSS. The evidence suggests that carbon emission disclosure, profitability, and leverage tend to be associated with higher firm value, while firm size tends to be associated with lower market valuation. From a practical standpoint, transparent carbon disclosure may serve as a favorable signal to investors, potentially reducing information asymmetry and supporting valuation premiums
Co-Authors Randy Kuswanto