PENGUNGKAPAN EMISI KARBON DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN

Friska Oktaviana Widya Pangestika, Christina Dwi Astuti

Sari


Abstract: This research was conducted to test whether there is a positive influence from Disclosure of Carbon Emissions and Environmental Performance on Company Value with Company Size as a control variable. This test uses 234 samples obtained from 78 Consumer Non-Cyclical companies with a time span of 3 years, namely 2021 to 2023. Based on the results of research and hypothesis testing that has been carried out by researchers, the conclusion is as follows: Carbon Emission Disclosure has an effect positive effect on company value, and environmental performance has a positive effect on company value.

Keywords: Carbon Emissions, Environmental Performance, Company.


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Referensi


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DOI: https://doi.org/10.33559/esr.v7i1.1576

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