Amani, Nailul (2026) KINERJA PERUSAHAAN DAN CARBON EMISSION DISCLOSURE. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of firm performance on Carbon Emission Disclosure (CED) among non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Firm performance is measured using Tobin's Q, while firm size, firm age, operating cash flow, and state ownership are used as control variables. The sample was determined using purposive sampling with the criterion that non-financial companies must have complete data throughout the observation period, resulting in 399 companies with a total of 2,394 firm-year observations. Data were analyzed using panel data regression with cluster-robust standard errors, along with year and industry fixed effects. The results show that firm performance has a positive and significant effect on Carbon Emission Disclosure, indicating that companies with higher market valuations tend to disclose more extensive carbon emission information. This finding is consistent with Legitimacy Theory, wherein companies with better market performance tend to maintain their legitimacy and stakeholder trust through greater environmental transparency. All control variables (firm size, firm age, operating cash flow, and state ownership) were also found to have a positive and significant effect on CED. This study is expected to contribute to the development of environmental accounting literature and serve as a consideration for investors, companies, and regulators in encouraging more transparent carbon emission disclosure practices. Keywords: Carbon Emission Disclosure, Firm Performance, Tobin's Q
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nailul Amani | ||||||||
| Date Deposited: | 02 Sep 2026 07:49 | ||||||||
| Last Modified: | 02 Sep 2026 07:58 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59840 |
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