PENGARUH PENGUNGKAPAN EMISI KARBON DAN INTELLECTUAL CAPITAL TERHADAP VALUASI SAHAM PADA PERUSAHAAN MANUFAKTUR

Achmad Maulana, NIM.: 21108040033 (2025) PENGARUH PENGUNGKAPAN EMISI KARBON DAN INTELLECTUAL CAPITAL TERHADAP VALUASI SAHAM PADA PERUSAHAAN MANUFAKTUR. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The 21st century has seen increasingly complex and dynamic business developments. This century requires companies to be responsible for the environment by disclosing their carbon emissions. In addition, this century has seen a paradigm shift in which knowledge has become the main factor in creating value added. This study examines the effect of carbon emissions disclosure and Intellectual Capital on the stock valuation of 126 Indonesian manufacturing companies from 2019 to 2023. The results indicate that carbon emissions disclosure has a significant negative impact on stock valuation. Conversely, IC has a significant positive impact on stock valuation, particularly structural capital efficiency (SCE).

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