PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN: ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MEDIASI
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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.
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a Creative Commons Attribution 4.0 International License