Please use this identifier to cite or link to this item: https://repository.unej.ac.id/xmlui/handle/123456789/105130
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dc.contributor.authorHARDIYANSAH, Mohammad-
dc.contributor.authorAGUSTINI, Aisa Tri-
dc.date.accessioned2021-09-06T02:49:02Z-
dc.date.available2021-09-06T02:49:02Z-
dc.date.issued2021-06-30-
dc.identifier.urihttp://repository.unej.ac.id/handle/123456789/105130-
dc.description.abstractThe objectives of this research is to examine the role of environmental performance in the relation between carbon emissions disclosure and firm value. A measurement tool using content analysis method to measure carbon emissions disclosure that adopts a checklist from the Carbon Disclosure Project (CDP). Firm value is proxies with Tobin's Q, while environmental performance is assessed based on the results of the environmental management performance appraisal program (PROPER). Sample of this study using 34 companies that listed on the Indonesian Sharia Stock Index (ISSI) from 2014 to 2019. Moderated regression analysis (MRA) is used to test the hypothesis. The results indicate the carbon emissions disclosure has a positive and significant effect on firm value. This research also found that there is an evidence that environmental performance can strengthen the relation of carbon emissions disclosure to firm value, due to the company's efforts by participating in the PROPER program is a form of corporate responsibility in an effort to reduce the impact of environmental damage arising from the company's operational activities which have been responded positively by investors.en_US
dc.language.isoenen_US
dc.publisherJEBIS: Jurnal Ekonomi dan Bisnis Islamen_US
dc.subjectCarbon Emissions Disclosureen_US
dc.subjectFirm Valueen_US
dc.subjectEnvironmental Performanceen_US
dc.subjectIndonesian Sharia Stock Indexen_US
dc.subjectModerated Regression Analysis.en_US
dc.titleCarbon Emissions Disclosure and Firm Value: Does Environmental Performance Moderate this Relationship?en_US
dc.typeArticleen_US
dc.identifier.kodeprodiKODEPRODI0810301#EkonomiAkuntansi-
dc.identifier.nidnNIDN0003088802-
Appears in Collections:LSP-Jurnal Ilmiah Dosen

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