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Muryani Arsal
Faekultas Ekonomi Dan Bisnis Universitas Muhammadiyah Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan melalui Kompensasi Berbasis Karbon pada Perusahaan High-Profile yang Listing di Bursa Efek Indonesia Nur Asiska; Muryani Arsal; Muhammad Nur Abdi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.11083

Abstract

This study aims to analyze the effect of carbon emission disclosure and environmental performance on firm value through carbon-based compensation in high-profile companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach with data analysis techniques using the (SPSS). The population in this study consists of high-profile companies listed on the Indonesia Stock Exchange during 2020–2024, with a sample of 103 companies, consisting of 44 mining sector companies, 38 electricity energy sector companies, and 21 transportation sector companies. The results show that carbon emission disclosure in the mining sector has a negative and significant effect on firm value, while in the electricity energy and transportation sectors it has no effect on firm value. Environmental performance in the mining and electricity energy sectors has a positive and significant effect on firm value, while in the transportation sector it has no effect on firm value. Carbon emission disclosure in the mining, electricity energy, and transportation sectors has no effect on carbon-based compensation. Environmental performance in the mining sector has a negative and significant effect on carbon-based compensation, while in the electricity energy and transportation sectors it has no effect on carbon-based compensation. The results of the intervening variable test indicate that carbon-based compensation is not able to mediate the effect of carbon emission disclosure and environmental performance on firm value in the mining, electricity energy, and transportation sectors.
Co-Authors A Ifayani Haanurat Adiningrat, Andi Arifwangsa Akhmad, Akhmad Andi Amran Asriadi Andi Jam’an Arizah, Ainun Arniati Arniati Arniati Asdar Asdar Asdar Asdar Asriani Hasan Aulia Aulia Badollahi, Ismail Fitri Fitri Henny Rumiyanti Husnaeda Husnaeda Khalishah Ulfah Masrullah, Masrullah Muhammad Nur Abdi Muhammad Rusydi Muhammad Syaiful Muhe, Arniati Naidah, Naidah Nailah Nailah Nasrullah Nasrullah Nur Asiska Nurhayati Putri Ida Sunaryathy Samad Rika Rahayu Romadhoni, Buyung Rustan Unismuh Selfianti Selfianti Sitti Marhumi Sulaiman, Syarifuddin Usman Wahyudi Malik Warda Warda