Research Article
Carbon Emission Disclosure as Mediation of Factors Affecting Firm Value
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301146, author={Inge Indarti Alifiani and Diah Hari Suryaningrum}, title={Carbon Emission Disclosure as Mediation of Factors Affecting Firm Value}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={carbon emission disclosure firm value environmental disclosure voluntary disclosure}, doi={10.4108/eai.5-8-2020.2301146} }- Inge Indarti Alifiani
Diah Hari Suryaningrum
Year: 2020
Carbon Emission Disclosure as Mediation of Factors Affecting Firm Value
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301146
Abstract
Global warming and climate change is now a common topic and a high priority scale issue in the world, especially related to carbon emissions. This study aims to obtain empirical evidence about the factors that influence the implementation of Carbon Emission Disclosure (CED) and whether CED that is voluntary reporting affects the firm value. This quantitative research using secondary data of 72 manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2018. The results of this study indicate that and profitability have a positive effect on the implementation of CED. The Sobel test results also show that CED can mediate the relationship between and profitability on firm value. The analysis also indicates that CED rating has a positive effect on firm value. This result means that investors consider the implementation of CED in the company is a positive thing and get a good market reaction.
