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CARBON EMISSION DISCLOSURE DAN NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN SEKTOR ENERGI DI ASIA TAHUN 2021-2023

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Penilaian

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This study aims to analyze the effect of carbon emission disclosure on firm value in energy sector companies across Asia during the period 2021–2023. The background of this research stems from the growing global concern over environmental issues, particularly carbon emissions, making carbon disclosure a crucial indicator of a company’s sustainability commitment. This study utilizes secondary data from 36 publicly listed energy companies in 10 Asian countries, obtained from the Refinitiv Eikon database. Firm value is measured using the EV/EBITDA ratio, while carbon emission disclosure is measured by the Emission Reduction Score (ERS). The analysis method used is panel data regression with a fixed effect model. The results show that carbon emission disclosure does not have a significant effect on firm value. Keywords: Carbon Emission Disclosure, Firm Value, EV/EBITDA, Energy Sector, Asia

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507002417	T171780	T1717802025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1717802025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xviii, 94 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Manajemen perusahaan

Specific Detail Info

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Statement of Responsibility

MI

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