THE EFFECT OF CARBON INFORMATION DISCLOSURE QUALITY ON ENTERPRISE VALUE

Pangalila, Lovely Devina Putri (2024) THE EFFECT OF CARBON INFORMATION DISCLOSURE QUALITY ON ENTERPRISE VALUE. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

This research aims to empirically examine the impact of carbon information disclosure quality on enterprise value. Utilizing secondary data from annual reports, sustainability reports, Yahoo Finance, and Bank Indonesia, the study measures carbon information disclosure quality with the evaluation index system developed by Cao et al. (2022) and evaluates enterprise value using the Tobin's Q ratio. Control variables include company size, listing age, company growth, and operation ability. A purposive sampling method was employed to select a sample of 174 data, and hypothesis was tested using simple linear regression analysis. The findings reveal that the quality of carbon information disclosure does not significantly affect enterprise value.

Item Type: Thesis (S1)
Uncontrolled Keywords: Carbon Information Disclosure Quality, Enterprise Value, Tobin’s Q
Subjects: Financial Accounting > Managerial Accounting
Divisions: Fakultas Ekonomi > Akuntansi Internasional
Depositing User: Editor 3 uajy
Date Deposited: 29 Aug 2024 17:46
Last Modified: 29 Aug 2024 17:46
URI: http://e-journal.uajy.ac.id/id/eprint/32311

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