Pengaruh Carbon Emission Disclosure, Eco-Efficiency dan Green Innovation Terhadap Nilai Perusahaan


  • Willy Sri Yuliandhari Universitas Telkom Bandung
  • Rr Sri Saraswati Universitas Telkom Bandung
  • Zaid Muhammad Rasid Safari Universitas Telkom Bandung




Carbon Emission Disclosure, Eco-Efficiency, Firm Value, Green Innovation, Panel Data Regression


Firm value is the realizable value of assets when company will be traded. The firm value can also come from the stock price of the company. Voluntary disclosure of environmental performances is way for companies to give signals to investors. A positive signal will increase investor confidence and firm value. This study aims to determine the effect of carbon emission disclosures, eco-efficiency and green innovation on firm value. Firm value in this study was measured using Tobin's Q ratio. The population in this study are High Profile Industrial Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method in this study is purposive sampling. Based on sample selection criteria, the number of samples obtained was 16 companies with a total of 80 observations. The analytical technique used in this research is descriptive statistical analysis and panel data regression analysis using the Eviews application. The results of hypothesis testing show that simultaneously carbon emission disclosure, eco-efficiency and green innovation have a significant effect on firm value. Partially, carbon emission disclosures have a significant positive effect on firm value, green innovation has a significant negative effect on firm value, while eco-efficiency has no effect on firm value.


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How to Cite

Yuliandhari, W. S., Saraswati, R. S., & Rasid Safari, Z. M. (2023). Pengaruh Carbon Emission Disclosure, Eco-Efficiency dan Green Innovation Terhadap Nilai Perusahaan. Owner : Riset Dan Jurnal Akuntansi, 7(2).