Pengaruh Carbon Emission Disclosure, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI)

Abstract

Firm value is an important aspect for companies because it is one indicator that the company has good performance. Several factors that can effect firm value include carbon emission disclosure, company size, and managerial ownership. This study was conducted with the aim of knowing and analyzing the effect of carbon emission disclosure, company size, and managerial ownership on firm value. Carbon emission disclosure is measured using GRI 305 standart. Company size is measured using total asset. Managerial ownership is measured using total management ownership. Firm value is measured using PBV (Price to Book Value). This research includes associative quantitative research using annual reports and sustainability reports for the companies listed on the IDX with purposive sampling technique. The method used in this research is panel panel data regression. The result showed that carbon emission disclosure on firm value has a positive and significant effect. Company size on firm value has no effect. Managerial ownership on firm value has no effect