PENGUNGKAPAN LINGKUNGAN, SOSIAL, DAN TATA KELOLA TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN EMISI KARBON SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Keywords:
Environmental disclosure, Social disclosure, Governance disclosure, Firm value, Carbon emission disclosureAbstract
This study aims to examine the effect of environmental, social, and governance disclosures on firm value with the moderating variable of carbon emission disclosure. The method used in this research is the quantitative method. The population in this study amounted to 76 mining sector companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The sample was selected using purposive sampling method, resulting in a total sample of 20 companies. The analysis technique used is multiple linear regression analysis and moderate regression analysis. The results of this study indicate that environmental disclosure has a significant positive effect on firm value. Social disclosure has a significant negative effect on firm value. Governance disclosure has a significant negative effect on firm value. Carbon emission disclosure cannot moderate the relationship between environmental disclosure and firm value. Carbon emission disclosure can moderate the relationship between social disclosure on firm value. Carbon emission disclosure cannot moderate the relationship between governance disclosure on firm value.
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References
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