Pengaruh Carbon Emission Disclosure, Green Innovation, Financial Performance terhadap Firm Value di Mediasi oleh Sustainability Report pada Perusahaan Sektor Energi yang terdaftar di BEI periode 2019-2022
DOI:
https://doi.org/10.20527/jbp.1313i3.48Keywords:
Carbon emission disclosure, Green innovation, Financial Repor, Sustainability report, Firm valueAbstract
Abstract: The purpose of this study is to test and analyze the direct effect and indirect effect between carbon emission disclosure, green innovation, financial performance on firm value mediated by sustainability report in Energy Sector Companies listed on the IDX for the 2019-2022 period. This study uses a quantitative research method with an explanatory type and uses the SmartPLS data analysis method. This study uses secondary data derived from annual reports and sustainability reports provided by the company's official website. The population in this study were energy sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this study was saturated sampling of 36 data from 9 companies for 4 years. The results of this test prove that Carbon emission disclosure has a significant effect on sustainability reports. Green innovation has no significant effect on sustainability report. Financial performance has a significant effect on sustainability report. Carbon emission disclosure has no significant effect on firm value. Green innovation has no significant effect on firm value. Financial performance has a significant effect on firm value. Sustainability report has no significant effect on firm value. Carbon emission disclosure has an insignificant indirect effect on firm value mediated by sustainability report. Green innovation has an indirect insignificant effect on firm value mediated by sustainability report. Financial performance has an indirect insignificant effect on firm value mediated by sustainability report
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