Harnadi, Rendy (2026) Pengaruh Earning Announcement dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Subsektor Minyak, Gas, dan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The strategic role of the oil, gas, and coal subsector in the economy has made firm value a key concern for investors. In assessing firm value, investors consider not only financial information reflected in earnings announcements but also non-financial information, such as carbon emission disclosure, which demonstrates a firm's commitment to environmental sustainability. This study aims to examine the effect of earnings announcements and carbon emission disclosure on firm value in oil, gas, and coal companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative approach using secondary data and a purposive sampling technique, resulting in a sample of 18 companies with a total of 72 observations. Data were analyzed using panel data regression, with profitability, leverage, and firm size included as control variables. The results indicate that earnings announcements have no significant effect on firm value, while carbon emission disclosure has a significant negative effect on firm value. Furthermore, profitability and leverage have a positive effect on firm value, whereas firm size has no significant effect. These findings suggest that investors in the oil, gas, and coal subsector do not primarily rely on earnings information when evaluating firm value. In contrast, carbon emission disclosure tends to be perceived as an indicator of environmental risk and transition costs, which may negatively affect market valuation.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Rendy Harnadi | ||||||||
| Date Deposited: | 09 Jul 2026 03:00 | ||||||||
| Last Modified: | 09 Jul 2026 03:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54933 |
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