AKADEMIK: Jurnal Mahasiswa Humanis
Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis

Pengaruh Pengungkapan Emisi Karbon, Tax Planning dan Kinerja Keuangan terhadap Nilai Perusahaan

Prameswari Nurrachmawati (Universitas Pamulang)
Lilis Karlina (Universitas Pamulang)



Article Info

Publish Date
01 Sep 2026

Abstract

As one of the key drivers of national economic growth, the Industrial sector contributes significantly through its production and manufacturing. Nevertheless, companies in this sector have experienced significant fluctuations in their stock prices in recent years, underscoring the need to determine which factors shape firm value. This research examines how carbon emissions disclosure, tax planning, and financial performance jointly and separately affect the value of Industrial firms registered on the Indonesia Stock Exchange (IDX) between 2020-2024 span. Using a purposive sampling method, with a population of 65 companies and a sample of 16 companies. This study used a quantitative design relying on secondary data drawn from financial statements and annual reports. The results of this study show that financial performance represented by Return On Asset (ROA) exerts a impact on firm value, while carbon emssions disclosure and tax planning have no significant impact on firm value.

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Journal Info

Abbrev

jmh

Publisher

Subject

Religion Humanities Education Social Sciences

Description

AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun ...