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All Journal Jurnal Riset Akuntansi
Yunita Anggraini Setyawati
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

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Pengaruh Carbon Emission Disclosure, Intellectual Capital, Capital Structure terhadap Firm Value pada Perusahaan Sektor Energi Tahun 2021-2024 Yunita Anggraini Setyawati; Acynthia Ayu Wilasittha
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4428

Abstract

 Energy sector companies face the demand to build Firm Value without neglecting the application of sustainability principles that are of concern to stakeholders. Based on these conditions, this study explores the relationship between Carbon Emission Disclosure, Intellectual Capital, and Capital Structure with Firm Value in energy sector companies listed on the Indonesia Stock Exchange during the period 2021–2024, with Financial Performance and Firm Size treated as control variables. This study utilizes secondary data collected from annual reports and sustainability reports. The sampling process employed purposive sampling techniques, resulting in 55 companies with a total of 220 observations. The relationship between variables is evaluated thru panel data regression analysis. The obtained estimates show that Carbon Emission Disclosure has a negative and significant impact on Firm Value. Conversely, Intellectual Capital and Capital Structure have a positive and significant impact on Firm Value. These findings indicate that changes in Firm Value in the energy sector are more closely related to the effectiveness of utilizing intellectual capital and funding structure policies compared to the level of carbon emission disclosure. The results of this study are expected to enrich empirical evidence regarding the determinants of Firm Value and provide insights for management, investors, and future researchers in developing studies in similar fields.
Co-Authors Acynthia Ayu Wilasittha