UMSUMS

Riset Akuntansi dan Keuangan IndonesiaRiset Akuntansi dan Keuangan Indonesia

With the increasing awareness of stakeholders and climate change issues, companies increasingly try to manage their emissions. This study aims to examine how carbon emissions performance affects firm value and to examine the moderating role of ownership concentration and public visibility. This study uses a data set of 52 companies with 206 observations in non-financial companies listed on the Indonesia Stock Exchange during 2016-2023. The results show that carbon emission performance has a positive effect on firm value and ownership concentration cannot moderate the relationship, but public visibility can weaken the relationship between carbon emission performance and firm value. This research implies the importance of companies managing carbon emissions as a business sustainability strategy that can attract investors and maintain public visibility to avoid environmental controversy.

The study concludes that good carbon emission performance positively influences firm value, indicating that companies prioritizing environmental responsibility are favored by investors.However, ownership concentration does not strengthen this relationship, suggesting that shareholder influence on sustainability initiatives is not a primary driver of firm value.Conversely, public visibility weakens the positive correlation between carbon performance and firm value, potentially due to increased scrutiny and the risk of controversy.

Future research should investigate the impact of specific carbon emission reduction technologies on firm value, considering the varying costs and effectiveness of different approaches. Furthermore, exploring the role of government regulations and incentives in promoting carbon emission management and its subsequent effect on firm performance is crucial. Finally, a deeper understanding of investor perceptions regarding carbon emissions, including their willingness to accept lower short-term profits for long-term sustainability, would provide valuable insights for companies and policymakers. These studies should consider a broader range of variables, such as industry-specific factors and regional differences, to provide a more comprehensive understanding of the complex relationship between carbon performance, firm value, and stakeholder expectations. The research should also explore the impact of green financing and sustainable investment practices on firm value, as these are increasingly important drivers of corporate sustainability.

  1. Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value | Jurnal Ilmiah Akuntansi... ojs.unud.ac.id/index.php/jiab/article/view/68612Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value Jurnal Ilmiah Akuntansi ojs unud ac index php jiab article view 68612
Read online
File size937.61 KB
Pages14
DMCAReport

Related /

JURIS Evaluasi Digitalisasi Pelayanan Kesehatan Menggunakan Metode HOT Fit 2026More at 2026

NEWINERANEWINERA 3) memberikan pelatihan teknis yang sangat terampil untuk menjaga sistem tetap fleksibel dan layak dalam jangka panjang. dan 4) meningkatkan tata kelola3) memberikan pelatihan teknis yang sangat terampil untuk menjaga sistem tetap fleksibel dan layak dalam jangka panjang. dan 4) meningkatkan tata kelola

JURIS Evaluation of the Impact of Credit Policy on Financial Performance 2026More at 2026

NEWINERANEWINERA Meanwhile, a positive relationship between sound credit risk management and bank liquidity can be observed through the BOPO ratio, which stands at aroundMeanwhile, a positive relationship between sound credit risk management and bank liquidity can be observed through the BOPO ratio, which stands at around

JURIS Orchestration of Regional Government Organization Capacity to Strengthen Public Aspiration Oriented Development Planning 2026More at 2026

NEWINERANEWINERA Penelitian ini bertujuan untuk menganalisis kapasitas orchestrasi lembaga pemerintah daerah di Kabupaten Gorontalo dalam mengintegrasikan aspirasi masyarakatPenelitian ini bertujuan untuk menganalisis kapasitas orchestrasi lembaga pemerintah daerah di Kabupaten Gorontalo dalam mengintegrasikan aspirasi masyarakat

JURIS The Analysis of Factors Affecting Sustainability Report Disclosure Among IDX Listed Health Companies for the Period of 2021 2023 2025More at 2025

UNTARUNTAR In contrast, corporate governance, represented by the proportion of independent commissioners, has a significantly negative effect on these disclosures,In contrast, corporate governance, represented by the proportion of independent commissioners, has a significantly negative effect on these disclosures,

JURIS Revitalization of Islamic Values Based Curriculum Integration of Religious Education in Mathematics Learning 2025More at 2025

SAINTISPUBSAINTISPUB Penelitian ini membahas tentang urgensi dan strategi integrasi nilai-nilai Islam dalam pembelajaran matematika sebagai bagian dari revitalisasi kurikulumPenelitian ini membahas tentang urgensi dan strategi integrasi nilai-nilai Islam dalam pembelajaran matematika sebagai bagian dari revitalisasi kurikulum

JURIS Leadership Communication Techniques in Shaping the Leadership Character of Students through the Steady Chess Program at the Daarul Muhsinin Islamic Boarding School 2025More at 2025

SAINTISPUBSAINTISPUB Prinsip-prinsip ini didukung oleh teori komunikasi efektif Joseph DeVito, khususnya dalam hal kebukaan, empati, dan dukungan, serta teori interaksionismePrinsip-prinsip ini didukung oleh teori komunikasi efektif Joseph DeVito, khususnya dalam hal kebukaan, empati, dan dukungan, serta teori interaksionisme

JURIS Implementation of Internal Quality Assurance System in Improving the Quality of Education 2025More at 2025

SAINTISPUBSAINTISPUB Evaluasi dilakukan secara periodik melalui supervisi internal dan eksternal, dan tindak lanjut dilakukan dengan peningkatan nyata seperti pelatihan guruEvaluasi dilakukan secara periodik melalui supervisi internal dan eksternal, dan tindak lanjut dilakukan dengan peningkatan nyata seperti pelatihan guru

JURIS Reactualization of Student Oriented Educational Evaluation A Pedagogical Perspective in Junior High School A Mini Research Exploring Student Oriented Educational Evaluation Practices at SMP Negeri 2 2025More at 2025

SAINTISPUBSAINTISPUB Sekitar 50% guru melaporkan menggunakan berbagai instrumen evaluasi, namun hanya sekitar 30% yang secara konsisten menerapkan asesmen diagnostik. TemuanSekitar 50% guru melaporkan menggunakan berbagai instrumen evaluasi, namun hanya sekitar 30% yang secara konsisten menerapkan asesmen diagnostik. Temuan

Useful /

JURIS Analysis of Budgetary Slack Indications in the Implementation Effectiveness of the Family Hope Program 2026More at 2026

NEWINERANEWINERA Penelitian ini menunjukkan bahwa slack anggaran dan efektivitas program secara signifikan dan positif mempengaruhi keberhasilan PKH di Kelurahan Buraen,Penelitian ini menunjukkan bahwa slack anggaran dan efektivitas program secara signifikan dan positif mempengaruhi keberhasilan PKH di Kelurahan Buraen,

JURIS Hubungan Kadar Serum Nerve Growth Factor yang Rendah dengan Resistensi Insulin Disfungsi Beta Sel dan Skor Skrining Neuropati pada Subjek dengan Diabetes Mellitus Tipe 2 2026More at 2026

INABJINABJ Meskipun penggunaan Michigan Neuropathy Screening Instrument (MNSI) tersebar luas untuk identifikasi dini dalam skrining neuropati, penelitian yang menilaiMeskipun penggunaan Michigan Neuropathy Screening Instrument (MNSI) tersebar luas untuk identifikasi dini dalam skrining neuropati, penelitian yang menilai

JURIS The Effect of Corporate Financial Performance Firm Size and Firm Age on Firm Value with Climate Change Disclosure as a Moderator 2026More at 2026

UMSUMS Pengungkapan perubahan iklim (CCD) sesuai rekomendasi Task Force on Climate-related Financial Disclosures (TCFD) berfungsi sebagai variabel moderasi, yangPengungkapan perubahan iklim (CCD) sesuai rekomendasi Task Force on Climate-related Financial Disclosures (TCFD) berfungsi sebagai variabel moderasi, yang

JURIS Penurunan Parameter Pencemar Limbah Cair Industri Tekstil Secara Koagulasi Flokulasi Studi Kasus IPAL Kampung Batik Laweyan Surakarta Jawa Tengah Indonesia 2020More at 2020

SERAMBI MEKKAHSERAMBI MEKKAH Dalam penelitian ini efisiensi tertinggi untuk penurunan BOD adalah 85,63% untuk bahan koagulan Ferro Sulfat dan untuk bahan koagulan PAC mencapai 90,21%.Dalam penelitian ini efisiensi tertinggi untuk penurunan BOD adalah 85,63% untuk bahan koagulan Ferro Sulfat dan untuk bahan koagulan PAC mencapai 90,21%.

ads-block-test