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CARBON EMISSIONS DISCLOSURE AND FIRM VALUE: DOES ENVIRONMENTAL PERFORMACE MODERATE THIS RELATIONSHIP?
Mohammad Hardiyansah, Aisa Tri Agustini

Accounting Department
Faculty Economic and Bussines
Jember University
Jalan Kalimantan No. 37, Krajan Timur, Sumbersari, Kec. Sumbersari, Kabupaten Jember 68121, Jawa Timur, Indonesia
*nadiyansah.97[at]gmail.com
*aisa.agustini[at]gmail.com


Abstract

The objectives of this research is to examine the role of environmental performance in the relation between carbon emissions disclosure and firm value. A measurement tool using content analysis method to measure carbon emissions disclosure that adopts a checklist developed based on a request sheet obtained from the Carbon Disclosure Project (CDP). Firm value is proxied with Tobins Q, while environmental performance is assessed based on the results of the environmental management performance appraisal program (PROPER) issued by the Republic of Indonesia Ministry of Environment. Sample of this study are being chosen by using purposive sampling method, which obtain 43 companies that listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. Multiple analysis regression is used to test the hyphotesis. The results indicate the carbon emissions disclosure has a positive and significant effect on firm value. This research also found that there is an evidence that environmental performance positively influences the relation of carbon emissions disclosure to firm value. These results indicate that ratings in PROPER can be a guarantee whether the company has performed its environmental performance properly or not. Participating in the PROPER program is a form of corporate responsibility in an effort to reduce the impact of environmental damage arising from the companys operational activities. Environmental performance has been proven as moderating variable to the relationship between carbon emission disclosure and firm value.

Keywords: Carbon Emissions Disclosure, Firm Value, Environmental Performance

Topic: Enviromental Accounting

Link: https://ifory.id/abstract/bCvxQP32mpkr

Conference: International Conference on Sustainable Environmental Development and Economical Growth (ISEDEG 2019)

Plain Format | Corresponding Author (Mohammad Hardiyansah)

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