The Effect Of Carbon Emission Disclosure On Firm Value With Enviromental Performance As A Moderation Variable
Keywords:
Carbon emission disclosure, Firm value, Environmental performance.Abstract
In 17 goals Sustainable Development Goals, change climate be one starting goal intense socialized. Emission carbon is one of the factor change climate. In Indonesia, carbon emission disclosure Still nature volunteer. However, disclosure the can become signal and interesting investor interest in invest capital. Not only that, reputation and image Good company will the more good in society so that will increase value to the company. The purpose of study This is For know influence carbon emission disclosure to firm value and moderated by environmental performance. Study This including study descriptive with approach quantitative and samples used is company sector energy listed on the IDX 2019 – 2021. Retrieval technique sample is purposive sampling and data processing using SPSS 20 with technique multiple linear regression MRA ( Moderated Regression Analysis ). Based on results testing can concluded that carbon emission disclosure influential positive significant to firm value, as well environmental performance can moderate influence carbon emission disclosure to firm value.
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