Indikator: Jurnal Ilmiah Manajemen & Bisnis
Vol 7, No 2 (2023)

Carbon Emissions Disclosure and Environmental Performance on Company Value

Bintang Berliana Sibarani (Universitas Dirgantara Marsekal Suryadarma)
Widia Agustina (Universitas Dirgantara Marsekal Suryadarma)



Article Info

Publish Date
01 Apr 2023

Abstract

This study aims to identify the influence of carbon emissions and environmental performance disclosure on company value partially and simultaneously. The object of this research is a group of companies included in sustainable and responsible investment, the SRI-KEHATI Index in 2015-2020. The data analysis method is associative, using multiple linear regression analysis and partial and simultaneous hypothesis testing. The result indicates that carbon emissions disclosure has a partial and significant effect on enterprise value with the results of t-count 2.074 > t-table 2.05183 with a significance of 0.048 < 0.05. Environmental performance has a partial and substantial effect on company value with the results of t-count 4.624 > t-table 2.05183 with a significance of 0.000 < 0.05. Simultaneously, the carbon emissions and environmental performance disclosure have a significant effect on company value with the results of F-count 13,217 > F-table 3.34 with a significance of 0.000 < 0.05. The determinant coefficient shows that the variables in the study affect at the rate of 49.5%.  

Copyrights © 2023






Journal Info

Abbrev

indikator

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

INDIKATOR is a scientific journal of management and business published three times a year in January, April and August. The journal scope and focus are human resource management, marketing and ...