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Abstract: Agricultural sector becomes one of the sectors which contributes to national economic growth, so the development of agricultural sector needs attention. The purpose of this study is to ascertain how the value of agriculture sector companies listed on the Indonesia Stock Exchange in 2019–2022 is impacted by biological assets disclosures, biological asset intensity, and carbon emissions disclosure. Sample of this research was obtained by purposive sampling method based on some criteria, so sample of 43 observation data were acquired. Panel data regression analysis with lag 1 is applied in this research because changes in firm value in year t are a result of investors' reactions to previous year's financial information. The findings of this research indicate that biological assets disclosure has a significant positive effect on firm value, biological asset intensity has a significant negative effect on firm value, while carbon emissions disclosure has no discernible effect on the firm value of agricultural sector companies. DOI: https://doi.org/10.51505/IJEBMR.2025.9218 |
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