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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan
Amelia, Shela Rizqi
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Economics, Econometrics & Finance

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PENGUNGKAPAN EMISI KARBON UNTUK MENINGKATKAN NILAI PERUSAHAAN: APAKAH KINERJA KEUANGAN MAMPU MEMODERASI? Fitriana, Aning; Maharani, Destin Alfianika; Amelia, Shela Rizqi; Pangestika, Lia Widya
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.587

Abstract

Company value is an important indicator that provides signals regarding principal prosperity. This research investigates the impact of carbon emission disclosure on company value, with financial performance as a moderator. The research sample was 84 SRI-KEHATI-indexed companies for the 2019-2022 period, which were analyzed using multiple linear regression with Moderated Regression Analysis (MRA). The study's results partially showed a significant positive effect of carbon emission disclosure on company value. As measured by ROA, financial performance could not moderate the effect of carbon emission disclosure on company value. This finding indicates that financial performance does not guarantee that the company has sufficient funds to disclose carbon emission costs. This study supports Signaling Theory regarding the important role of information disclosure in increasing company value.
Co-Authors Destin Alfianika Maharani Fitriana, Aning Pangestika, Lia Widya