THE EFFECT OF CARBON EMISSION DISCLOSURE AND PROFITABILITY ON COMPANY VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE

Penelitian ini bertujuan untuk mengetahui, pengaruh carbon emission disclosure dan profitabilitas terhadap nilai perusahaan dengan corporate governance sebagai variabel moderasi. Metode penelitian yang digunakan adalah metode kuantitatif, dengan software SPSS, dan teknik analisis data menggunakan analisis regresi linear berganda, serta Moderate Regression Analysis (MRA). Penelitian ini, menggunakan sampel perusahaan induk yang bergerak di sektor energi, dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga tahun 2023. Hasil penelitian menunjukkan bahwa carbon emission disclosure berpengaruh negatif terhadap nilai perusahaan, profitabilitas berpengaruh positif terhadap nilai perusahaan, corporate governance mampu memperkuat hubungan antara carbon emission disclsoure dengan nilai perusahaan, dan memperkuat hubungan antara profitabilitas dengan nilai perusahaan.

This study aims to determine the effect of carbon emission disclosure and profitability on firm value with corporate governance as a moderating variable. The research method used is quantitative method, with SPSS software, and data analysis techniques using multiple linear regression analysis, and Moderate Regression Analysis (MRA). This study, using a sample of holding companies engaged in the energy sector, and listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The results showed that carbon emission disclosure has a negative effect on firm value, profitability has a positive effect on firm value, corporate governance is able to strengthen the relationship between carbon emission disclosure and firm value, and strengthen the relationship between profitability and firm value.