Do Green Innovation, Carbon Emission Disks Affect Company Value with Environmental Performance as A Moderator?

KnE Social Sciences Pub Date : 2024-07-04 DOI:10.18502/kss.v9i20.16520

Rahmalita Septiani, Erna Hernawati

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Abstract

This research is a quantitative study that aims to determine the effect of green innovation as measured by four indicators of disclosure items and carbon emission disclosure on company value, moderated by environmental performance. The sample of this research was taken from manufacturing sector companies listed on the Indonesia Stock Exchange in the 2020-2022 period, which were selected based on the purposive sampling method. Data were obtained from 37 companies, with a total sample size of 111. The results of the test indicate that (1) Green innovation does not have a significant influence on company value. (2) Carbon emission disclosure does not have a significant influence on company value. (3) Environmental performance does not strengthen the relationship between green innovation and company value, and (4) Environmental performance does not strengthen the relationship between carbon emission disclosure and company value. According to the results, it can be observed that these variables are less effective in influencing company value, suggesting the need for further research. Keywords: company value, green innovation, carbon emission disclosure, environmental performance

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以环境绩效为调节因素，绿色创新、碳排放盘是否会影响公司价值？

本研究是一项定量研究，旨在确定由四项披露项目指标和碳排放披露衡量的绿色创新对公司价值的影响，并由环境绩效进行调节。本研究的样本来自 2020-2022 年期间在印度尼西亚证券交易所上市的制造业公司，这些公司是根据目的性抽样方法选出的。数据来自 37 家公司，样本总数为 111 个。检验结果表明：（1）绿色创新对公司价值没有显著影响。(2）碳排放信息披露对公司价值没有显著影响。(3）环境绩效没有强化绿色创新与公司价值之间的关系；（4）环境绩效没有强化碳排放披露与公司价值之间的关系。根据研究结果可以看出，这些变量对公司价值的影响效果较差，表明有必要进一步研究。关键词：公司价值；绿色创新；碳排放披露；环境绩效

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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KnE Social Sciences

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