PENGARUH CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
DOI:
https://doi.org/10.30871/jama.v10i1.9989Keywords:
carbon emission disclosure, green accounting, firm size, firm valueAbstract
Penelitian ini bertujuan untuk menguji pengaruh carbon emission disclosure (CED), green accounting (GA), dan ukuran perusahaan terhadap nilai perusahaan pada sektor energi yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2019-2023. Pendekatan Kuantitatif digunakan dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan melalui situs web perusahaan serta IDX, melibatkan 10 perusahaan dengan total 50 data observasi. CED diukur menggunakan indeks CED, green accounting diproksikan melalui rasio biaya lingkungan, ukuran perusahaan diukur dengan logaritma natural total aset, dan nilai perusahaan diukur menggunakan Tobin’s Q, yang dianalisis melalui regresi data panel. Hasil penelitian menunjukkan bahwa carbon emission disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan, mengindikasikan bahwa tingkat pengungkapan emisi karbon yang tinggi mampu meningkatkan kepercayaan investor terhadap komitmen perusahaan dalam pengelolaan lingkungan. Sebaliknya, green accounting dan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Penelitian ini memberikan implikasi bahwa transparansi lingkungan merupakan instrument strategis yang penting bagi perusahaan dalam meningkatkan nilai di mata pemangku kepentingan, terlepas dari skala usahanya.
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