International Conference on Global Inovation and Trends in Economics and Business (ICOBIS)

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THE INFLUENCE OF CARBON EMISSION DISCLOSURE, CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE, AND ULTRA LOW EMISSION ZONE ON COMPANY VALUE (EMPIRICAL STUDY OF ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2020-2022)

Abstract

This research aims to determine the effect of carbon emissions disclosure, corporate governance,
environmental performance, and ultra low emission zones on corporation worth in energy sector
companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample used in the
research was 40 companies using a purposive sampling method. The data analysis method uses
multiple linear regression analysis with the IBM SPSS version 22 program. The research results show
that carbon emission disclosure and institutional ownership have a positive effect on corporation
worth, the independent board of commissioners, audit committee and ultra low emission zone have no
effect on corporation worth. Meanwhile, environmental performance has a negative effect on
corporation.