Firm value reflects market perception of a company and becomes a key indicator for investors in assessing future business prospects. This study was conducted to examine the effect of carbon emissions disclosure, Good Corporate Governance, and tax planning on firm value as measured by Tobin's Q. The population used is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024 with an initial sample of 210 observations. After outlier treatment, the final sample consisted of 189 observations. Panel data regression analysis was carried out using the Fixed Effect Model (FEM) and utilizing the EViews 13 software. The study's results demonstrate that carbon emissions disclosure and Good Corporate Governance do not have a significant effect on firm value. Meanwhile, tax planning has a positive and significant effect on firm value. This result indicates that investors in the Consumer Non-Cyclicals sector pay closer attention to financial information that directly affects after-tax earnings than non-financial information such as carbon emissions disclosure and corporate governance disclosure.
This study evaluated the effect of Good Corporate Governance (GCG) on financial performance and firm value among consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period, while also examining the mediating role of financial performance. Employing a quantitative research design...
Tasya Fifiani Putri, Ika Yustina Rahmawati, Naelati Tubastuvi et al.· Journal Research of Social S...· 0 citations
This study aims to examine the effect of tax planning, green accounting, and carbon emission disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. This study employs a quantitative approach using secondary data obtained from annual reports and sustainabi...
M. Wijaya, Sunaryo, Cahayani Kusuma Wardani et al.· DeReMa (Development Research...· 0 citations
his study was conducted to examine the impact of green accounting and Good Corporate Governance (GCG) on the firm value of companies in the energy sub-sector listed on the Indonesian Sharia Stock Index (ISSI) for the period 2020-2024. The research used a quantitative method with secondary data obtained from the officia...
Khamila Ari Chandra· Berkala Akuntansi dan Keuang...· 0 citations
This study aims to examine the effects of ESG disclosure, profitability, and leverage on firm value among infrastructure and property and real estate companies listed on the Indonesia Stock E change during the 2021–2024 period. Using a quantitative approach, this study analyzes 38 companies, resulting in 152 firm-year...
Daffa Eka Agfianto, Ratna Septiyanti· International Journal of Eco...· 0 citations
This study examines the effects of green investment, corporate social responsibility (CSR), and corporate governance on firm value, while investigating the moderating role of financial statement fraud. As sustainability has become an increasingly important determinant of corporate value, concerns regarding the credibil...
Dara Nur Fadhilah, Agus Herta Sumarto· Journal of Economics and Bus...· 0 citations
Purpose of the study: This study aims to examine the effects of carbon emission disclosure, eco-efficiency, and institutional ownership on firm value, with good corporate governance as a moderating variable, among energy sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period.
Methodology: T...
Sri Dewiyana, Puspa Andalista, Ifa'niya et al.· Journal of Social Knowledge...· 0 citations
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