THE INFLUENCE OF GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, AND PROFITABILITY ON COMPANY VALUE
グリーン会計、炭素排出開示、および収益性が企業価値に与える影響 (AI 翻訳)
Eddi Dj Wibowo, Abdullah Ramdhani, Jusni Samsulma'arif, Ai Rini Rianti, Universitas Pasundan
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所上場の鉱業企業（2021～2023年）を対象に、グリーン会計、炭素排出開示、収益性が企業価値に与える影響を分析。量的因果分析の結果、グリーン会計と炭素排出開示は企業価値に有意な影響を与えないが、収益性は正の有意な影響を持つことが示された。市場は環境開示よりも財務業績を重視していることを示唆。
English
This study analyzes the influence of green accounting, carbon emission disclosure, and profitability on company value for mining companies listed on the Indonesia Stock Exchange (2021-2023). Using a causal associative quantitative approach on 84 firm-year observations, results show that green accounting and carbon emission disclosure do not significantly affect company value, while profitability has a positive significant effect. The findings suggest that the market emphasizes financial performance over environmental disclosure in the mining sector.
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
インドネシアの鉱業セクターに焦点を当てた研究だが、日本の鉱業・資源企業においても、炭素開示が直接企業価値に反映されにくい現状を示唆する点で参考になる。ただし、SSBJや有報での環境情報開示の進展を踏まえると、今後の国内研究とは前提が異なる可能性がある。
In the global GX context
This study provides evidence from an emerging market (Indonesia) that carbon emission disclosure does not significantly impact firm value in the mining sector, contrasting with findings in more mature markets. It adds to the global debate on the value relevance of environmental disclosure, suggesting that profitability remains the primary driver. The results may inform disclosure framework designers (ISSB, TCFD) about the need to link environmental performance to financial materiality.
👥 読者別の含意
🔬研究者:Provides evidence from Indonesia on the value relevance of green accounting and carbon disclosure in mining, useful for comparative studies across jurisdictions.
🏢実務担当者:Indicates that simply disclosing carbon emissions may not boost company value unless linked to operational efficiency and profitability.
🏛政策担当者:Suggests that mandatory carbon disclosure alone may not shift investor behavior; financial materiality and profitability links are needed.
📄 Abstract（原文）
A company's value reflects how the market assesses a company's performance and prospects. In the mining sector, environmental issues increase the relevance of green accounting and carbon emission disclosure, but the extent to which investors respond to this information is still inconsistent. This study aims to analyze the influence of green accounting, carbon emission disclosure, and profitability on the value of companies in mining companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The study used a causal associative quantitative approach with purposive sampling techniques and produced 84 firm-year observations. Data analysis was carried out through descriptive statistics, classical assumption tests, and multiple linear regression. The results of the study show that green accounting and carbon emission disclosure do not have a significant effect on the company's value, while profitability has a positive and significant effect. These findings indicate that the market still places more emphasis on financial performance than environmental disclosure in assessing mining companies. The implications of the study show that environmental initiatives will contribute more to the company's value if successfully converted into operational efficiency, risk reduction, and strengthening profitability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.61990/ijamesc.v4i2.754first seen 2026-06-29 08:20:38
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