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Indra Lesmana
Fakultas Fisioterapi Universitas Esa Unggul
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Journal : PINISI Discretion Review

 1 
Company Performance Moderates the Relationship between Carbon Emission Disclosure and Eco-Efficiency on Company Value Lesmana, Indra; Nofryanti, Nofryanti; Tatariyanto, Firman
PINISI Discretion Review Volume 8, Issue 2, March 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v8i2.72072

Abstract

This study examines the moderating role of company performance in the relationship between carbon emission disclosure, eco-efficiency, and firm value, with Return on Assets (ROA) as the moderating variable. The research focuses on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Using a causal associative quantitative approach, panel data regression analysis was conducted with EViews version 13 to test direct and interaction effects. The findings reveal that eco-efficiency has a statistically significant partial effect on enhancing firm value. In contrast, carbon emission disclosure exhibits no significant impact on firm value. Furthermore, company performance (ROA) fails to moderate or strengthen the relationship between carbon emission disclosure, eco-efficiency, and firm value. These results suggest that eco-efficiency practices play a critical role in driving corporate valuation, whereas carbon emission disclosures remain undervalued by market stakeholders. The study highlights the need for firms to prioritize operational eco-efficiency over voluntary environmental disclosures to align sustainability efforts with financial outcomes. This research provides empirical insights for corporate managers, investors, and policymakers to refine strategies that integrate environmental accountability with value creation in emerging markets.
Co-Authors Abdul Rochman Agrina, Agrina Akhyar Ali Ali Busro, M Andesca, Yofi Devara Angelie, Hanika Ani Suryanti Anjani, Ayu Sri Arfianti, Dina Argantos, Argantos Ariyanto, Dedi Asep Sunandar Atmanegara, Wiliam Aurantika, Rindu Azkia, Zahratul Bambang Budi Wiyono Benny Heltonika Besri Nasrul binti Syariff M. Fuad, Dayang Rafidah BUDI SETIADI DARYONO Budi Utomo Burhanuddin Burhanuddin Chairul Chairul Clara Yolandika Dahlan Tampubolon Daniel Akbar Wibowo Dian Iriani Dini Nurbaeti Zen Eka Yuli Astuti Ervin Oktavianingtyas Fadhila, Isadatul Fadhilah, Rahma Faqih, Achmad Fauzan Shobiry, Ahmad Kholish Fauziah, Silva Febrialismanto, Febrialismanto Firmansyah, Rodhi Fitra, Deni Ganies Riza Aristya Geovani Meiwanda Gunawan, Erix Harahap, Nur Imma Harefa, Firman Theodali Hasanah, Alfiyah Nurul Hasanah, Muslifah Hasibuan, Aldy Riau Wansyah Hendrawati, Trisiani Dewi Hengki Firmanda Hermanzoni, Hermanzoni Hertini, Reni Hidayat, Madyan Akmal Holiawati, Holiawati Indarini, Endang Indra Suharman Indriyani Indriyani Intan Lestari Irwan Effendi Ivor L. Labaro Jamil, Muh. Johan, Vonny S Juharyanto Juharyanto Karmilah, Karmilah Kartono , Khalidah, Imanda Khoirunurrofik, Khoirunurrofik Kumala, Destiana Latifah, Vida Rahma Maisyaroh Maulana Amirul Adha muflihah muflihah Muhammad Iqbal Jauhar Hanim Mulyadi Mulyadi Mulyani, Isma Mulyati Mulyati Nainggolan, Ananto Puradi Nainggolan, Astrid Indah Sari Netti Aryani Niken Satuti Nur Handayani Nofryanti, Nofryanti Novreta Ersyi Darfia Nur Aini Nur Asiah Nuraini Nuraini Nuralam, Deni Nurcahyati, Vivi Indah Nurhasanah, Anggun Diyan Nurkholik , Dedeng Oktavia, Suci Rahma Pamikiran, Revols D. Ch. Permasih, Desty Pratiwi, Arini Dian Purwana E.S., Dedi Putri, Siti Julfa Sa`Diah Putri, Yessa Meidina Radith Mahatma Rahmadi, R. Alip Pratama Rina Kuswahyuning, Rina Rinaldo, Mas Rindi Metalisa, Rindi Rizka Damayanti Rizki Firdausi Rachma Dania Rochmawati, Rochmawati Romi Kurniadi Ronni Yenes Ruthmawati, Abigael Saharani, Silvi Intan Sakiah, Sakiah Satriawati, Nofri Sibagariang, Rina D Silalahi, Alyuda B Sintawati, Cucu Siti Aisyah Sri Astuty Sri Endang Kornita Subambang, Bagus Sufriyanti, Fitria Suharni Suharni Sunani, Sunani Susanto Susanto Syammaun Usman Tatariyanto, Firman Tita Rohita Tri Ratnaningsih Tutut Chusniyah Tuty Arisuryanti, Tuty Usman, HM Valdez, Anabelie Villa Valentine, Erick Wahyudi Wahyudi Walid Walid, Walid Warasti, Nabila Salsabillah Widyasari, Adristi Shafa Woniman, Woniman Yusuf, Adib Fakhruddin Zahtamal Zahtamal Zukra, Shelly