Pengaruh Pengungkapan Emisi Karbon dan Annual Report Readability terhadap Nilai Perusahaan

Studi Empiris pada Perusahaan Peringkat PROPER yang Terdaftar di BEI pada Tahun 2016-2018

  • Willy Dozan Alfayerds Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Padang
  • Mia Angelina Setiawan Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Padang
Keywords: Annual Report Readability, carbon emission disclosure, firm value, PROPER

Abstract

The objevtive of this study is to investigate the influence of carbon emissions disclosure and annual report readability on firm value. The sampel consist of firms that listed in PROPER’s and Indonesian Stock Exchange (BEI) for the year (2016-2018). By using multiple regression analysis, the results show that carbon emissions disclosure has a positive influence on firm value, while it has no significant influence with annual report readability. This study contributes to the accounting field in maximizing the role to tackle the climate change and global warming.

Published
2021-06-28