Pengaruh Carbon Emission Disclosure dan Profitabilitas terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to understand and analyze the impact of carbon emission disclosure and profitability on firm value in the mining sector listed on the Indonesia Stock Exchange. Firm value is a crucial performance indicator for investors, where an increase in this value can enhance confidence in the company's prospects. Carbon emission disclosure, which involves the measurement and reporting of carbon emissions, and profitability, which reflects the company's ability to generate profit, are considered to influence firm value. The research data was obtained from the annual reports and sustainability reports of mining companies and analyzed using multiple regression. The results show that carbon emission disclosure and profitability significantly affect firm value. These findings provide theoretical contributions to the understanding of factors influencing firm value and can practically serve as a basis for companies in formulating policies related to carbon emission disclosure and profitability enhancement strategies