PENGUNGKAPAN EMISI KARBON, TANGGUNG JAWAB SOSIAL PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN NILAI PERUSAHAAN

Aryani Beliana, NIM.: 21108040123 (2025) PENGUNGKAPAN EMISI KARBON, TANGGUNG JAWAB SOSIAL PERUSAHAAN, TATA KELOLA PERUSAHAAN DAN NILAI PERUSAHAAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the effect of carbon emission disclosure (CED), corporate social responsibility disclosure (CSRD), governance disclosure (CGD) on firm value. The data used in this study are secondary data from manufacturing sector companies indexed on the IDX for the period 2021-2023. The sample in this study amounted to 168 observations. This study uses a quantitative method of panel data regression with the help of the E-Views 12 test tool. The results of this study indicate that disclosure of carbon emissions (CED) has no effect on firm value. Meanwhile, the variables of corporate social responsibility disclosure (CSRD) and corporate governance disclosure (CGD) have a positive effect on firm value.

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