Title:
The Influence of Carbon Emission, Green Accounting and Environmental Performance on Firm Value

Authors:
Mishel Vierman Alzura, Indonesia

Abstract:

The purpose of this research is to obtain empirical evidence on the factors influencing carbon emissions, green accounting, and environmental performance on firm value. The population used in this study consists of all consumer non-cyclical and cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2024, and purposive sampling is used as the sampling method. With this method, it was found that ninety-six (96) consumer non-cyclical and cyclical companies met the sampling criteria and were selected as the sample, providing a total of 180 data points. This research utilizes multiple regression analysis to analyze the data. The results obtained from multiple regression analysis show that carbon emissions, green accounting, and environmental performance do not significantly affect firm value.

DOI: https://doi.org/10.51505/IJEBMR.2025.9720