PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN: ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MEDIASI

Abstract

The purpose of this study is to investigate the role of enterprise risk management in the relationship between carbon emission disclosure and firm value. This study uses a purposive sampling method in selecting samples. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The total sample that meets the criteria is 37 non-financial companies. The data collection method used is the observation method. This study uses historical data analysis.

The results of this study indicate that carbon emission disclosure has a positive and significant effect on firm value, enterprise risk management has a positive and significant effect on firm value, carbon emission disclosure has a negative and insignificant effect on firm value, enterprise risk management has a positive and significant effect in mediating the relationship between carbon emission disclosure and firm value.