The Effect of Carbon Emission Disclosure on Firm Size Mediated by Firm Value

Authors

  • Vema Rosalia Magister Ilmu Akuntansi, Universitas Jambi
  • Ade Rani Octaviana Magister Ilmu Akuntansi, Universitas Jambi
  • Agnes Uliara Damanik Magister Ilmu Akuntansi, Universitas Jambi
  • Mukhzarufda Mukhzarufda Magister Ilmu Akuntansi, Universitas Jambi
  • Ratih Kusumastuti Magister Ilmu Akuntansi, Universitas Jambi
  • Wirmie Eka Putra Magister Ilmu Akuntansi, Universitas Jambi

DOI:

https://doi.org/10.55927/crypto.v3i2.12311

Keywords:

Carbon Emission Disclosure, Firm Size, Firm Velue

Abstract

This study aims to examine the effect of carbon emission disclosure on the size of the company with company value as a mediating variable. This study uses a quantitative approach with secondary data obtained from the Indonesia Stock Exchange. The study population is manufacturing companies in the food and beverage industry subsector listed on the IDX between 2020 and 2023. Sampling was carried out by the purposive sampling method. Data analysis uses descriptive statistics and the Partial Least Square-Structural Equation Model (PLS-SEM) model with SmartPLS 3.0 analysis tools. The results of the study showed that carbon emission disclosure had no effect on the size of the company. Corporate value also has no effect on company size, and corporate value fails to mediate the effect of carbon emission disclosure on company size.

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Published

2024-12-04

How to Cite

Rosalia, V., Octaviana, A. R. ., Damanik, A. U., Mukhzarufda, M., Kusumastuti, R., & Putra, W. E. (2024). The Effect of Carbon Emission Disclosure on Firm Size Mediated by Firm Value. Indonesian Journal of Accounting and Financial Technology, 3(2), 273–286. https://doi.org/10.55927/crypto.v3i2.12311