Pengaruh Green accounting, Carbon Emissions Disclosure, Profitabilitas, dan Environmental Social Governance (ESG) Disclosure Terhadap Nilai Perusahaan
グリーン会計、炭素排出開示、収益性、ESG開示が企業価値に与える影響 (AI 翻訳)
A. Maulana, Zaenal Afifi, Zamrud Mirah Delima
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所の基礎素材セクター企業を対象に、グリーン会計、炭素排出開示、収益性、ESG開示が企業価値に与える影響を検証。パネルデータ回帰分析の結果、炭素排出開示のみが企業価値に負の影響を与えることが示された。
English
This study examines the effect of green accounting, carbon emissions disclosure, profitability, and ESG disclosure on firm value using panel data from 16 Indonesian basic materials companies (2021-2024). Results show that only carbon emissions disclosure has a significant negative impact on firm value.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシア市場の実証研究だが、日本企業においても炭素排出開示が短期的に企業価値を下げる可能性を示唆。SSBJや有報での開示義務化が進む中、投資家との対話において留意すべき点。
In the global GX context
This Indonesian study adds to the global evidence on how carbon emissions disclosure affects firm value in emerging markets. It highlights that disclosure may initially lower valuations, a consideration for global investors and policymakers as mandatory climate reporting expands.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the impact of carbon disclosure in an emerging market context, useful for comparative studies.
🏢実務担当者:Corporate sustainability teams in emerging markets can use these findings to anticipate short-term market reactions to carbon disclosure.
🏛政策担当者:Regulators can consider that mandatory carbon disclosure may have short-term negative effects on firm value, especially in markets with low awareness.
📄 Abstract（原文）
Penelitian ini bertujuan untuk menguji pengaruh green accounting, carbon emissions disclosure, profitabilitas, dan Environmental Social Governance (ESG) disclosure terhadap nilai perusahaan. Data penelitian yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Banyaknya sampel yang digunakan adalah 16 perusahaan. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa green accounting, profitabilitas, dan ESG disclosure tidak berpengaruh terhadap nilai perusahan, sedangkan carbon emissions disclosure berpengaruh negatif terhadap nilai perusahaan. This study aims to examine the effect of green accounting, carbon emissions disclosure, profitabilitas, and Environmental Social Governance (ESG) disclosure on firm value. The research data consist of secondary data obtained from the annual reports and sustainability reports of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021–2024. The purposive sampling method was used to select the sample, resulting in a total of 16 companies. The analysis was conducted using panel data regression. The results indicate that green accounting, profitabilitas, and ESG disclosure have no significant effect on firm value, whereas carbon emissions disclosure has a negative impact on firm value.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47701/bismak.v6i02.5930first seen 2026-05-27 04:59:48
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