The Effect of Carbon Emission Disclosure, Investment Opportunity Set, Institutional Ownership, and Intellectual Capital on Company Value
DOI:
https://doi.org/10.5281/Keywords:
Company Value, Carbon Emission, Investment Opportunity Set, Institutional Ownership, Intellectual CapitalAbstract
This study aims to determine the effect of carbon emission disclosure, investment opportunity set, institutional ownership, and intellectual capital on the company's value in energy sector companies listed on the Indonesia Stock Exchange for the 2022- 2024 period. Sampling in this study used the purposive sampling technique, with a total sample of 40 samples with a research period of 2022-2024. Data analysis of this study uses panel data regression analysis with the help of eviews software 12. The results of the study explain that institutional ownership and intellectual capital have a significant effect on the value of the company. Meanwhile, the disclosure of carbon emissions and investment opportunity sets has no effect on the company's value. These findings identify that companies in the energy sector that have a large level of institutional ownership and good intellectual capital tend to have higher corporate value, while carbon emission disclosure, investment opportunity sets do not make a significant contribution to increasing the value of the company..
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