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Zaenal Afifi
Universitas Muria Kudus
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Pengaruh Green accounting, Carbon Emissions Disclosure, Profitabilitas, dan Environmental Social Governance (ESG) Disclosure Terhadap Nilai Perusahaan Arya Maulana; Zaenal Afifi; Zamrud Mirah Delima
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 6 No. 02 (2026): Vol 6 No. 2 Tahun 2026
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/bismak.v6i02.5930

Abstract

Penelitian ini bertujuan untuk menguji pengaruh green accounting, carbon emissions disclosure, profitabilitas, dan Environmental Social Governance (ESG) disclosure terhadap nilai perusahaan. Data penelitian yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Banyaknya sampel yang digunakan adalah 16 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa green accounting, profitabilitas, dan ESG disclosure tidak berpengaruh terhadap nilai perusahan, sedangkan carbon emissions disclosure berpengaruh negatif terhadap nilai perusahaan.   This study aims to examine the effect of green accounting, carbon emissions disclosure, profitabilitas, and Environmental Social Governance (ESG) disclosure on firm value. The research data consist of secondary data obtained from the annual reports and sustainability reports of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. The purposive sampling method was used to select the sample, resulting in a total of 16 companies. The analysis was conducted using panel data regression. The results indicate that green accounting, profitabilitas, and ESG disclosure have no significant effect on firm value, whereas carbon emissions disclosure has a negative impact on firm value.
Co-Authors - Sukirman - Sukirman -, Riny Aditya Candra Nugroho Ahmad Zazuli Aida Nurul Husnina Akirliani, Erika Praja Alif Catur Murti Amalia Lestari Amalia, Rosy Yustika Amanda, Vriska Ruli Amin Kuncoro Anita Ismiati Annisa Eka Safitri Eka Annisa Rizkiyana Arya Maulana Cecillia Jiniputri Novena Dumatubun Damayanti, Putri Amelia Defrial Arwin Prakasa Dennyca Hendriyanto Nugroho Diah Ayu Susanti Diah Lestari, Diah Dien Ajeng Fauziah Dwi Listiana Efa Larisa Ariella Eko Sudarmanto Faroch, Unwanul Fatma Siti Kholifah Febra Robiyanto Gusti Dian Prayogi Hanita Rusgowanto , Fransisca Hijriah, Amanah Ida Adhani Ihsanul Windasari Ismiati, Anita Istikharoh Istikharoh Istikharoh, Istikharoh Izza Ashsifa Jannah, Salsabella Miftahul Kholifah, Fatma Siti Lestari, Amalia Marismiati Melia Novi Arianti Merosea, Nitri Mohammad Dahlan Muhamad Sirril Ula Muhammad Imam Ghozali Muhammad Taufiqurrohman Muhammad Taufiqurrohman, Muhammad Mulyanto Mulyanto Mulyanto Muti’ah, Atikah Nafisatul Nabila Rahmawati Alamri Nabilla Dessy Nurhanisa Nafi’ Inayati Zahro Nanik Ermawati Nisa Ramadhani Nita Andriyani Budiman Nofita Sari Nova Ilham Fitriyanto Nugroho, Aditya Candra Ponny Harsanti, Ponny Putri APRILIA Retno Tri Handayani Revvaldi Seva Alladeta Rhealin Hening Karatri Rina Noviana Rony Uncok Cahyadi Rose Wira Hadi Kesuma Safitri, Ely Fiatus Salsabella Miftahul Jannah Setyowati, Nur Intan Silkfan, Rara Siviani, Devi Sri Mulyani Sri Mulyani Sukirman Sukirman Sukirman Sukirman Sukma Wijayanti Susanti, Diah Ayu Taufiq Hidayat Triana Zuhrotun Aulia Ulva Rizky Mulyani Unwanul Faroch Vriska Ruli Amanda Wibowo Harry Sugiharto Wibowo Harry Sugiharto Yusuf Rahmat Saputra Zainuddin Zainuddin Zamrud Mirah Delima Zazuli, Ahmad Zuhrotun Aulia, Triana Zuliyati Zuliyati Zuliyati