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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Unram Journal of Community Service (UJCS) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Indonesian Journal of Society Development (IJSD) Jambi Accounting Review (JAR) International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) International Journal of Multidisciplinary Approach Research and Science Journal of Business Management and Economic Development Jurnal Pengabdian Masyarakat Indonesian Journal of Banking and Financial Technology (FINTECH) Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Commerce, and Management International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Journal of Global Economic Research CITACONOMIA : Economic and Business Studies Jurnal Cakrawala Akuntansi Dhana
Nela Safelia
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Dhana

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Company Value: Carbon Emission Disclosure, Company Size, and Profitability With Environmental Performance As a Moderating Variable Paramita, Mahardian Hersanti; Wiralestari, Wiralestari; Safelia, Nela
Dhana Vol. 2 No. 4 (2025): DHANA-DECEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/mbcmc447

Abstract

This study aims to determine the effect of carbon emission disclosure, company size, and profitability on firm value, with environmental performance as a moderating variable. The population of this study was companies in the energy sector and the primary consumer goods industry listed on the Indonesia Stock Exchange (IDX) in 2020–2022. The sample used a purposive sampling technique, with a final sample size of 114 companies. This research method uses a quantitative method with secondary data in the form of annual reports and company sustainability reports. The results show that carbon emission disclosure has a positive effect on firm value. Company size has a positive effect on firm value. Profitability has a positive effect on firm value. Environmental performance can moderate the influence of CED, company size, and profitability on firm value.
Co-Authors - Afrizal Achmad Hizazi Aegisia Sukmawati Affrizal Affrizal Afrizal Afrizal AFRIZAL AFRIZAL Ahmad Bunayya W Alvionita, Nur Afni Anayanti, Nera Anggriani, Windi Anggun Agustika Anisa Rizki Arif Firmansyah Ariyani, Lisa Arsyi Zahwa Athiatul Istianah Bambang Harimurti Bin Abu Seman, Shahri Dahlia Dahlia Damanik, Eva Setia Rini Dian Rafiah Dios Nugraha Putra Dios Nugraha Putra Dwi Rara Al Munawaroh Eko Prasetyo Enggar Diah P.A Enggar Diah Puspa Arum Enggar Diah Puspa Arum Erni Achmad Fahmi Fahmi Fiqri, Sulthoni Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gushendarto Gustina, Salsabila Ayu Hasriati Nasution Hasriati Nasution Hernando, Riski Ibrahim, Azzahra Adira Ihsan, M. Ihwanul Ilham Wahyudi Iskandar, Nadiah Isnaini Istiqomah Melinda Jaiyanti, Jaiyanti Kartinah Kartinah, Kartinah Margarettha Margarettha Margarettha Margarettha Margarettha, Margarettha Marissa Rebecca Gabriella Purba Misni Erwati, Misni Monalisa Monalisa Muhammad Ridwan MUSTIKA AULIA ULFA Musyafiq, Nazrul Nafisah Ainun Nisa Namira Putri Aninda Natalia Fitria Revini Pranata Nelda Afrita Netty Herawaty Novita Efirawandefit Paramita, Mahardian Hersanti Pulungan, M Alif Al Ghifari Putra, Dios Nugraha Rachmawati, Devy Rahayu Rahayu Ratih Kusumastuti Rico Wijaya Z Riski Hernando Rizal Syafiie, Moh. Sam, Iskandar Samila, Putri Sarah Sinadela Sari Puspita Dewi Sari, Naura Juwita Scheilla Aprilia Murnidayanti Sijabat, Jannes Simanjuntak, Howard simbolon, astri Sinta Damayanti Siti Nurhaliza Susfa Yetti Susfayetti Tasya Safitri Teguh Prakoso Wijaya, Agung Shilvya Wilyan Dari Windah, Windah Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yenny Yuniarti Yulisuman Yuliusman Yuliusman - Yuliusman Yuliusman Yulmardi Yulmardi Zulma, Gandy Wahyu Maulana