CARBON EMISSION DISCLOSURE DAN NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN SEKTOR ENERGI DI ASIA TAHUN 2021-2023

SHABRINA, RAISA MEUTIA and Meutia, Inten (2025) CARBON EMISSION DISCLOSURE DAN NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN SEKTOR ENERGI DI ASIA TAHUN 2021-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of carbon emission disclosure on firm value in energy sector companies across Asia during the period 2021–2023. The background of this research stems from the growing global concern over environmental issues, particularly carbon emissions, making carbon disclosure a crucial indicator of a company’s sustainability commitment. This study utilizes secondary data from 36 publicly listed energy companies in 10 Asian countries, obtained from the Refinitiv Eikon database. Firm value is measured using the EV/EBITDA ratio, while carbon emission disclosure is measured by the Emission Reduction Score (ERS). The analysis method used is panel data regression with a fixed effect model. The results show that carbon emission disclosure does not have a significant effect on firm value. Keywords: Carbon Emission Disclosure, Firm Value, EV/EBITDA, Energy Sector, Asia

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Carbon Emission Disclosure, Firm Value, EV/EBITDA, Energy Sector, Asia
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Raisa Meutia Shabrina
Date Deposited:	08 May 2025 04:18
Last Modified:	08 May 2025 04:19
URI:	http://repository.unsri.ac.id/id/eprint/171780

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