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All Journal Media Riset Akuntansi Jurnal Keuangan dan Perbankan JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Sainsbertek Jurnal Ilmiah Sains & Teknologi Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Khidmat: Journal Community Service
Tarsisius Renald Suganda
Fakultas Ekonomi Dan Bisnis Unversitas Ma Chung Malang
Arts Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi dan Finansial Indonesia

 1 
The Role of Carbon Emission Disclosure in Moderating Profitability and GCG on Firm Value in Indonesia Tedja, The Wechen Abraham; Stephanus, Daniel Sugama; Suganda, Tarsisius Renald; Pratama, Bagas Brian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/pnxp0y92

Abstract

This study aims to examine the relationship between profitability and good corporate governance (GCG), measured through independent commissioners, institutional ownership, managerial ownership, and gender diversity, on firm value, with carbon emission disclosure as a moderating variable. This study employs the panel data regression method using a sample of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023.  The findings suggest that profitability significantly enhances firm value, whereas independent commissioners and gender diversity have a negative impact. On the other hand, institutional ownership and managerial ownership do not show any effect. Additionally, carbon emission disclosure can positively moderate the relationship between independent commissioners, institutional ownership, and gender diversity with firm value. However, carbon emission disclosure negatively moderates the relationship between profitability and managerial ownership with firm value. The findings of this study can serve as a reference for companies in addressing environmental responsibility disclosures and provide recommendations for the government to consider policies regarding carbon emission disclosure in sustainability reporting.
The Effect of Environmental, Social, and Governance Disclosure on Firm Value Wongso, Devina Andreny; Suganda, Tarsisius Renald; Stephanus, Daniel Sugama
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 9 No 1 (2025): Volume 9. Issue. 1, October 2025
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/ahfn0849

Abstract

This study examines the effect of ESG disclosure on firm value with a shareholder theory approach. This study uses a quantitative analysis of 147 observations of energy sector companies listed on the Indonesia Stock Exchange from 2021-2023. Firm value as the dependent variable is proxied by Tobin’s Q. The analysis shows that social, economic, and governance disclosures significantly adversely affect firm value. Meanwhile, ERM disclosures have a significant positive effect, while environmental disclosures do not affect firm value. These findings support the shareholder theory that assesses non-financial expenditure as a burden or waste of resources if they do not directly impact increasing profits. The study’s novelty lies in partially testing the five ESG aspects in the energy sector that are sensitive to greenwashing practices and market expectations. This research contributes to the development of ESG literature and provides insights for management and investors in emerging markets. 
Co-Authors Angelene, Deana Putri Anneth Regina Hariyono AUREL SEPTIAN CHRISTPRATAMA Ayu, Regina Diah Retno Christofer Genta Kresnamurti Simatupang Daniel Sugama Stephanus Fernanda, Rachel Widya Gaybiddinovich, Khorilov Tokhir Halim, Dorothy Srikandi Hartati Hartati Hartono, Patricia Vintya Christi Oktariani, Fitri Pratama, Bagas Brian Rino Tam Cahyadi, Rino Tam Rochmadhona, Bella Nursyarifa Sendy Cahyadi, Sendy Soesanto, Catherine Agatha Tedja, The Wechen Abraham Wicaksono, Rhenaldy Pius Wijaya, Ryan Ariesco Windra Swastika Wongso, Devina Andreny Yonatan Soetrisno