Pengaruh Pengungkapan Emisi Karbon, Pengungkapan ESG Dan Intellectual Capital Terhadap Nilai Perusahaan

Prabowo, Mega Agustin (2025) Pengaruh Pengungkapan Emisi Karbon, Pengungkapan ESG Dan Intellectual Capital Terhadap Nilai Perusahaan. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to examine the influence of Carbon Emission Disclosure, Environmental Social Governance, and Intellectual Capital on Company Value, focusing on all companies listed on the Indonesia Stock Exchange in 2023. The data used is secondary data. The population in this study consists of all companies listed on the Indonesia Stock Exchange. The sampling technique used is the purposive sampling method, resulting in a total of 661 companies as the research sample. Hypothesis testing was conducted using multiple linear regression analysis. The results of this study indicate that Carbon Emission Disclosure, Environmental Social Governance, and Intellectual Capital do not have a significant impact on Company Value. Keywords: Carbon Emission Disclosure, Environmental Social Governance, Intellectual Capital, Firm Value.

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