Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value

A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions

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Publication Details

Journal
International Journal of Economics, Accounting, and Management
Published
2025-09-23
DOI
https://doi.org/10.60076/ijeam.v2i3.1534
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value

Sugeng Hariadi, Dyah Aruning Puspita, Nadela Syahma
International Journal of Economics, Accounting, and Management
Corporate Social Responsibility Reporting
article

Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value

Sugeng Hariadi, Dyah Aruning Puspita, Nadela Syahma
article en

Abstract

A company's performance achievements, which raise the company's value through an increase in stock prices on the Indonesia Stock Exchange (IDX), indicate the degree of stakeholder faith in management.. This study tries to investigate the impact of carbon emission disclosure and green accounting on corporate value. The aims of study to ascertain the impact of carbon emission disclosure and green accounting on company value. Descriptive and verification research methods were used in this quantitative investigation. The population in this study is Palm Oil Issuer Companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. And the sample used is 9 companies according to the selected criteria. Multiple regression and descriptive analysis are used in this study's analysis method. The study's findings suggest that green accounting significantly affects a company's value and that reporting carbon emissions has a significant impact on that value.This suggests that a company's worth will rise in tandem with its growing use of green accounting, and that disclosure of carbon emissions has a big impact on that value. Put another way, a company's worth tends to rise in proportion to the amount of information it discloses about its carbon emissions

International Journal of Economics, Accounting, and ManagementVol. 2(3)
Universitas Widya Gama Malang (ID)
Openalex Percentile: Top 62%
Corporate Social Responsibility Reporting
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Green Accounting, Carbon Emission Disclosure And Its Impact On Company Value — Sugeng Hariadi, Dyah Aruning Puspita, et al. · International Journal of Economics, Accounting, and Management (2025) | TGRS Research Map | TGRS