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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Gazani Izmar Muhammad
Universitas Sebelas Maret
Economics, Econometrics & Finance Social Sciences

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The Impact of Carbon Disclosure on Firm Value with Foreign Ownership as A Moderating Variable Gazani Izmar Muhammad; Y. Anni Aryani
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.928 KB) | DOI: 10.24815/jdab.v8i1.17011

Abstract

The purpose of the study is to analyze the effect of carbon disclosure on firm value and examine the moderation effect of foreign ownership. This study used all of the companies listed on the Indonesia Stock Exchange (BEI) between 2016 and 2018 as the population and employed a purposive sampling method to determine 194 companies as the final data observation. The data were collected from annual report and sustainability report released by the sample companies and analyzed using Moderated Regression Analysis (MRA). The result shows that carbon disclosure negatively affects firm value, while, foreign ownership significantly moderates the relationship between both variables.
Co-Authors Y. Anni Aryani