Sustainability Accounting: Nilai Perusahaan Dan Carbon Emission Disclosure
Lina Apriliani,
Kadir Kadir,
Syaiful Hifni
Abstract:The aim of this research is to test the correlation between carbon emission disclosure and firm value. Employing multiple linear regression analysis on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2021, this study utilized a sample of 51 energy sector companies selected through purposive sampling methods. The findings of this research demonstrate strong evidence of a negative correlation between carbon emission disclosure and firm value. The research results also indicate that si… Show more
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