Yeolencia, Erinne (2023) THE IMPACT OF CARBON PERFORMANCE AND CARBON INFORMATION DISCLOSURE ON FIRM VALUE (Empirical Study on IDX-Listed Companies Year 2016 - 2021). S1 thesis, Universitas Atma Jaya Yogyakarta.
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Text (Erinne Yeolencia)
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Abstract
The purpose of this research is to give empirical evidence regarding the impact of carbon performance and carbon information disclosure on firm value. Data used in this research are secondary data, which are obtained from financial report, sustainability report, and yahoo finance. Carbon performance is measured by carbon intensity from Yan et al (2020), carbon information disclosure is measured by content analysis from Choi et al (2013), and firm value is measured by Tobin’s Q ratio. The sample are determined by purposive sampling method with total 154 companies listed in Indonesia Stock Exchange (IDX) from 2016 until 2021. The results of this research show that (1) Carbon performance has a positive impact on firm value, (2) Carbon information disclosure has a positive impact on firm value.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Carbon performance, carbon information disclosure, firm value |
| Subjects: | Financial Accounting > Financial Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi Internasional |
| Depositing User: | Editor 3 uajy |
| Date Deposited: | 04 Sep 2023 16:32 |
| Last Modified: | 04 Sep 2023 16:32 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/29721 |
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