Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

Carbon Emission Disclosure as Mediation of Factors Affecting Firm Value

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  • @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
Inge Indarti Alifiani1,*, Diah Hari Suryaningrum2
  • 1: Akuntansi, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Jawa Timur, 087750341947
  • 2: Akuntansi, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Jawa Timur, 081703170900
*Contact email: ingealifiani03@gmail.com

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.