Authors:

Kadek Heni Vitrya Sari, I Gusti Ayu Nyoman Budiasih

Abstract:

“This study aims to obtain empirical evidence regarding the effect of carbon emission disclosures on company value in manufacturing companies on the IDX. The research uses stakeholder theory and legitimacy. The research population is all manufacturing companies listed on the IDX for the 2018-2019 period. The research sample is the annual report of manufacturing companies determined using purposive sampling technique. The data analysis technique used simple linear regression. The results of this study show that carbon emission disclosures have a positive effect on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2019. This means that the higher the disclosure of carbon emissions, the higher the value of the company. Keywords: Carbon Emission Disclosure; Company Value.”

Keywords

Carbon Emission Disclosure; Company Value.

Downloads:

Download data is not yet available.

References

  • Al-Matari, E. M., Al-Swidi, A. K., & Bt Fadzil, F. H. (2014). The effect of board of directors characteristics, audit committee characteristics and executive committee characteristics on firm performance in Oman: An empirical study. Asian Social Science. https://doi.org/10.5539/ass.v10n11p149
  • Capalbo, F., Frino, A., Lim, M. Y., Mollica, V., & Palumbo, R. (2018). The Impact of CEO Narcissism on Earnings Management. Abacus, 54(2), 210–226. https://doi.org/10.1111/abac.12116
  • Damayanthi, I. G. A. E. (2019). Fenomena Faktor yang Mempengaruhi Nilai Perusahaan. Jurnal Ilmiah Akuntansi Dan Bisnis, 208. https://doi.org/10.24843/jiab.2019.v14.i02.p06
  • Delmas, M. A., & Nairn-Birch, N. S. (2011). IS THE TAIL WAGGING THE DOG? AN EMPIRICAL ANALYSIS OF CORPORATE CARBON FOOTPRINTS AND FINANCIAL PERFORMANCE. UCLA Working Paper Series.
  • Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Sociological Perspectives. https://doi.org/10.2307/1388226
  • Kelvin, C., Daromes, F. E., & Ng, S. (2017). Pengungkapan Emisi Karbon Sebagai Mekanisme Peningkatan Kinerja Untuk Menciptakan Nilai Perusahaan. Dinamika Akuntansi, Keuangan Dan Perbankan, 6(1), 1–18.
  • Riiview, I. M., & Reed, D. L. (1983). G ’ Stockholders and.
  • Witri Astiti, N. N., & Wirama, D. G. (2020). Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 30(7), 1796. https://doi.org/10.24843/eja.2020.v30.i07.p14
  • Zuhrufiyah, D., & Anggraeni, D. Y. (2019). Pengungkapan Emisi Karbon dan Nilai Perusahaan (Studi Kasus pada Perusahaan di Kawasan Asia Tenggara). Jurnal Manajemen Teknologi, 18(2), 80–106. https://doi.org/10.12695/jmt.2019.18.2.1

PDF:

https://jurnal.harianregional.com/akuntansi/full-72071

Published

2022-01-26

How To Cite

SARI, Kadek Heni Vitrya; BUDIASIH, I Gusti Ayu Nyoman. Carbon Emission Disclosure dan Nilai Perusahaan.E-Jurnal Akuntansi, [S.l.], v. 32, n. 1, p. 222-228, jan. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-72071. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i01.p16.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 32 No 1 (2022)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License