Pengaruh Green Accounting dan Pengungkapan Emisi Karbon terhadap Nilai Perusahaan
Abstract
This study aims to determine the effect of implementing green accounting and carbon emission disclosure on firm value. Green accounting is measured using the environmental cost ratio, carbon emission disclosure using the GRI content index, and firm value using Tobin’s Q. This research is causality research with a quantitative approach. The data consists of annual and sustainability reports of mining companies in Indonesia listed on the Indonesia Stock Exchange through 2021-2024. Using the purposive sampling method, 39 companies were selected during 4 observation periods, so 156 samples were used in total. For conducting hypothesis testing, this study uses panel data regression analysis using EViews software version 12. Overall, the results of this study indicate that neither green accounting nor carbon emission disclosure affects firm value significantly.
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