Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in Indonesia

Industry is currently developing rapidly along with the increase in human resource population and technological developments. The factor that influences firm value is environmental responsibility. The aim of this research is to analyze the influence of Environmental Performance, Implementation of Gr...

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Main Authors: Fawzyputra Valentino Rizqy, Dewi Veni Soraya, Pramita Yulinda Devi
Format: Article
Language:English
Published: EDP Sciences 2025-01-01
Series:E3S Web of Conferences
Online Access:https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/22/e3sconf_interconnects2025_02013.pdf
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author Fawzyputra Valentino Rizqy
Dewi Veni Soraya
Pramita Yulinda Devi
author_facet Fawzyputra Valentino Rizqy
Dewi Veni Soraya
Pramita Yulinda Devi
author_sort Fawzyputra Valentino Rizqy
collection DOAJ
description Industry is currently developing rapidly along with the increase in human resource population and technological developments. The factor that influences firm value is environmental responsibility. The aim of this research is to analyze the influence of Environmental Performance, Implementation of Green Accounting, Disclosure of Sustainability Reports and Disclosure of Carbon Emissions on Firm Value. The population in this study are energy companies listed on the Indonesia Stock Exchange in 2018-2022. The research sample was 12 companies, so the total number of samples obtained over 5 years was 60 samples. This research uses quantitative methods, using secondary data. Data analysis techniques and hypothesis testing using SPSS software. The method used for this research is multiple linear regression. The research results show that better environmental performance will increase firm value, while the implementation of green accounting, disclosure of sustainability reports, and disclosure of carbon emissions has no effect on firm value. This research has the implication that companies should increase environmental responsibility due to the impact of company activities.
format Article
id doaj-art-9bb3df17ee5c4b399c11ea5ddc961b47
institution OA Journals
issn 2267-1242
language English
publishDate 2025-01-01
publisher EDP Sciences
record_format Article
series E3S Web of Conferences
spelling doaj-art-9bb3df17ee5c4b399c11ea5ddc961b472025-08-20T02:09:34ZengEDP SciencesE3S Web of Conferences2267-12422025-01-016220201310.1051/e3sconf/202562202013e3sconf_interconnects2025_02013Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in IndonesiaFawzyputra Valentino Rizqy0Dewi Veni Soraya1Pramita Yulinda Devi2Faculty of Economic and Business, Universitas Muhammadiyah MagelangFaculty of Economic and Business, Universitas Muhammadiyah MagelangFaculty of Economic and Business, Universitas Muhammadiyah MagelangIndustry is currently developing rapidly along with the increase in human resource population and technological developments. The factor that influences firm value is environmental responsibility. The aim of this research is to analyze the influence of Environmental Performance, Implementation of Green Accounting, Disclosure of Sustainability Reports and Disclosure of Carbon Emissions on Firm Value. The population in this study are energy companies listed on the Indonesia Stock Exchange in 2018-2022. The research sample was 12 companies, so the total number of samples obtained over 5 years was 60 samples. This research uses quantitative methods, using secondary data. Data analysis techniques and hypothesis testing using SPSS software. The method used for this research is multiple linear regression. The research results show that better environmental performance will increase firm value, while the implementation of green accounting, disclosure of sustainability reports, and disclosure of carbon emissions has no effect on firm value. This research has the implication that companies should increase environmental responsibility due to the impact of company activities.https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/22/e3sconf_interconnects2025_02013.pdf
spellingShingle Fawzyputra Valentino Rizqy
Dewi Veni Soraya
Pramita Yulinda Devi
Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in Indonesia
E3S Web of Conferences
title Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in Indonesia
title_full Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in Indonesia
title_fullStr Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in Indonesia
title_full_unstemmed Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in Indonesia
title_short Carbon Emissions on Firm Value: Evidence from Energy Sector Companies in Indonesia
title_sort carbon emissions on firm value evidence from energy sector companies in indonesia
url https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/22/e3sconf_interconnects2025_02013.pdf
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AT dewivenisoraya carbonemissionsonfirmvalueevidencefromenergysectorcompaniesinindonesia
AT pramitayulindadevi carbonemissionsonfirmvalueevidencefromenergysectorcompaniesinindonesia