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Usmany, Paul
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura Ambon, Indonesia
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Journal : Pattimura Proceeding : Conference of Science and Technology

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The Effect of Carbon Emission Disclosure on Firm Values with Environmental Performance and Media Exposure as a Moderating Variable Husein, Hartina; Usmany, Paul; Tiara, Tiara
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p429-440

Abstract

This study aims to examine the effect of carbon emission disclosure on firm value, and to determine whether environmental performance and media exposure moderates these relationships. Using a quantitative approach with secondary data form annual reports and sustainability reports, this research employs Moderated Regression Analysis test the hypotheses. The sample consist of 20 companies from carbon-intensive sectors (energy, industry and transportation). Firm value is measured using Tobin’s Q, carbon emission disclosure by a dummy variable, environmental performance by ISO 14001 certification, and media exposure by dummy coding of media coverage. Result finding that carbon emission disclosure has a significant positive effect on firm value, but media exposure does not significantly moderate the relationship between carbon disclosure and firm value. This study supports signaling theory and legitimacy theory confirming carbon disclosure serves as a positive signal to investors and enhances corporate legitimacy. It also extends the understanding of stakeholder influences in emerging markets like Indonesia. Interestingly, while environmental performance strengthens this relationship, media exposure does not, suggesting in the Indonesian context, formal certification is more credible than media narratives.
Co-Authors Abi Suar Ade Onny Siagian Adri Gunawan Ahmad Salabi Aji, Lexi Jalu Alexander Rivan Gaspersz Alfrin Ernest M. Usmany Altje Delaya Tamole Amelia Josefin Viotty Radianto Andi Harmoko Arifin Anggitya Alfiansari Anna M. Ngabalin Arie Fitria As’ady, Mustofa Baiena, La Bakri, Asri Ady Budi Mardikawati Cahyono, Ari Nugroho CHRISTINA SOSOSUTIKSNO Dewi Nidia Soepriadi Dwi Hariyanti Dwi Haryanti Ekron Rupisiay Elismayanti Rembe Engko, Cecilia Eva Anggra Yunita Febbraio Pierre Alfons Ferry H. Basuki Ferry H. Basuki Flora Grace Putrianti Fryan Sopacua Gaspersz, Jefry Gerrit M. Pentury Godlif Sianipar Hadirman Hadirman Harahap, Irga Anugrah Safira Hartina Husein Hempry Putuhena Husein, Hartina Irawan Yuswono Irmawati Irmawati Ivon Mukaddamah Jasmin Jefry Gaspersz Jefry Gasperz Jefry Gasperz Komang Ariyanto Kristiono, Natal Kune, Debiyanti Kusiyah Latif, Rahmawati Lewier, Imanuella Gizkha Linda Grace Loupatty` Lona, Benedicta Leonie Chintia Btari Lona, Benedicta Leonie Chintya Loso Judijanto Loupatty, Linda Loupatty, Linda Grace Made Susilawati Makatita, Josephus Alberth Maryam Sangadji Maxwell Gilbert Malaihollo Mislan Sihite, Mislan Mohammad Iskandar Dzulkurnain Mudassir, Andi Muhammad F. Laitupa Nofarita, Etza Pattiasina, Petrus Jacob Rama Danu Ikhsan Rasyid Latuconsina Ribka Shintia Febriarti Bonara Rima Rachmawati Rupisiay, Ekron Sahri, Yulian Salomi Jacomina Hehanussa Sandy Wendikasari, Luh Ade Calista Senda Yunita Leatemia Soegiarto, Ita Sosutiksno, Christina Suhardi Suhardi Suryani, Ni Kadek Tiara, Tiara Titaley, Wilisen Josafat Alexsander Titik Purwati Tomi Apra Santosa Tri Martial Trisye Natalia Kilay Usmany, Alfrin E. M. USMANY, ALFRIN ERNEST MARTHEN Utami, Try Wahyu Wibowo, Teguh Setiawan