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All Journal Indonesian Journal of Forestry Research Jurnal Penelitian Ekosistem Dipterokarpa Al-Jabar : Jurnal Pendidikan Matematika Jurnal Analisis Bisnis Ekonomi EMBRIO : Jurnal Kebidanan Media Mahardhika SOLUSI JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Kalam Cendekia: Jurnal Ilmiah Kependidikan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Economic Reviews Journal Journal of Social Knowledge Education (JSKE) Media Akuntansi Perpajakan IIJSE Journal of Transportation and Society Empowerment Jurnal Analisis Bisnis Ekonomi
Supartini Supartini
Dipterocarps Research Center
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Social Knowledge Education (JSKE)

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Sustainability Signaling and Firm Value: Carbon Emission Disclosure and Environmental Performance Ratings in Shaping Firm Value in Indonesia Sari, Linda Dwi Puspita; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2668

Abstract

Purpose of the study: This study aims to analyze the effect of carbon emission disclosure and the environmental performance ratings of the corporate environmental performance rating program on firm value, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange for the period 2022–2024. Methodology: This study employs a quantitative causal-comparative approach using secondary data from corporate and regulatory disclosures. Carbon emission disclosure is treated as a form of corporate social accountability, reflecting firms’ responses to environmental expectations. Firm value is measured using Tobin’s Q, while environmental performance is represented by the environmental performance ratings, which function as a public policy instrument implemented by the Indonesian government. Statistical analysis is used to examine how public regulation shapes market responses to corporate environmental accountability. Main Findings: The results indicate that carbon emission disclosure does not have a significant effect on firm value. The environmental performance have a negative and significant effect on firm value. Simultaneously, carbon emission disclosure and the environmental performance ratings do not have a significant effect on firm value, indicating that environmental information is not yet a major consideration for investors. Novelty/Originality of this study: This study offers novelty by re-examining the effect of carbon emission disclosure and the environmental performance ratings on firm value using the most recent data from the 2022–2024 period. It assesses whether environmental aspects have been utilized by investors as signals in firm valuation and provides empirical contributions to environmental accounting literature and the formulation of sustainable business policies.
Corporate Social Responsibility Disclosure as a Social Legitimacy Mechanism and Profitability on Mining Firm Value 2021-2024 Fatimah, Intan Riyani; Abdullah, Syahriar; Supartini, Supartini; Kurniawati, Susilaningtyas Budiana
Journal of Social Knowledge Education (JSKE) Vol. 7 No. 2 (2026): March
Publisher : Cahaya Ilmu Cendekia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37251/jske.v7i2.2675

Abstract

Purpose of the study: This study investigates the effect of corporate social responsibility disclosure as a social legitimacy mechanism and profitability on firm value in the mining industry. Methodology: This research employs secondary data derived from annual financial statements and sustainability reports of mining companies listed on the Indonesia Stock Exchange. A causal associative quantitative approach with purposive sampling was utilized. Data analysis involved multiple linear regression, classical assumption testing, and descriptive statistical analysis, processed using IBM SPSS Statistics software. Main Findings: The results show that corporate social responsibility disclosure has a positive and statistically significant effect on firm value in the mining sector. In contrast, profitability does not have a significant partial effect on firm value. However, when examined simultaneously, corporate social responsibility disclosure and profitability jointly have a significant influence on firm value. Novelty/Originality of this study: This study offers originality by examining corporate social responsibility disclosure based on the Global Reporting Initiative Standards 2021 as a mechanism of social legitimacy in explaining firm value in the mining sector. Using recent panel data from 2021 to 2024 in Indonesia, the findings demonstrate that corporate social responsibility disclosure plays a more decisive role than profitability in shaping firm value, particularly in industries with high social and environmental exposure.
Co-Authors Aan Subhan Pamungkas Abdullah, Syahriar Ade Chandra Kusuma Ambarwati, Retnoning Ashari, Dhea Sashinta Asita, Novelia Dhayu Eka Septian Etika Khaerunnisa Fatimah, Intan Riyani Fetri Setyo Liyundira Handoyo Widyanto Indhira Asih Vivi Yandari Istinganah Eni Maryanti Kurniawati Darmaningrum Listya Mustika Dewi M. Fajri, M. Maharani Bere, Alexandra Ratu Mudzolifah, Siti Muhammad Fajri Muntiani, Muntiani Ningrum Astriawati Pamujianto, Slamet Permana, Mochammad Fadzry Nikmatuloh Pratiwi, Yeni Ika Prihanto, Alip RINI ADIYANI Sari, Linda Dwi Puspita Siti Barokah, Siti SRI WIJIASTUTI Sulistiyono, Muhammad Nurhadi Sulistiyono, Muhammad Nurhadi Susilaningtyas Budiana Kurniawati Suyamto Suyamto Warsina, Warsina Widyaswati, Rahmantya Widyaswati, Rahmatya