학술논문
The Effect of Carbon Emission Disclosure on Firm Value: Environmental Performance and Industrial Type
이용수 12
- 영문명
- 발행기관
- 한국유통과학회
- 저자명
- Mohammad HARDIYANSAH Aisa Tri AGUSTINI Indah PURNAMAWATI
- 간행물 정보
- 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.1, 123~133쪽, 전체 11쪽
- 주제분류
- 경제경영 > 경제학
- 파일형태
- 발행일자
- 2021.01.30
무료
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국문 초록
영문 초록
This research aims to examine the effect of carbon emission disclosure on firm value and to reveal environmental performance and industrial type as the moderating variables. This study used 82 samples of companies listed on the Indonesia Stock Exchange (IDX) and receiving awards in the Indonesian Sustainability Reporting Award (ISRA) in 2014-2018. This study used a multiple linear regression analysis to test the hypotheses. The results showed that carbon emission disclosure had a positive and significant effect on firm value as carbon emission disclosure is a form of corporate concern on environment positively responded by the market and becomes the basis for investors to make their considerations in assessing the company sustainability. Besides, environmental performance and industrial type can strengthen the influence relationship of carbon emission disclosure on firm value since environmental performance was assessed based on ISO 14001 certification ensuring that the company has tried to preserve the environmental sustainability by creating a good environmental management system. Moreover, companies categorized into high profile industrial type have tried to change their unfavorable image and avoid lawsuits by performing carbon emission disclosure to gain positive responses from the market.
목차
1. Introduction
2. Literature Review and Hypotheses
3. Research Design
4. Empirical Results
5. Conclusion
References
키워드
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