[SINTA_2] THE EFFECT OF CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING, PROFITABILITY, AND TAX PLANNING ON FIRM VALUE IN LQ45 COMPANIES IN 2020 2024

Abstrak

This study aims to determine the effect of Carbon Emission Disclosure, Green Accounting, Profitability, and Tax Planning, on Firm Value in LQ45 Indexed Companies in 2020-2024. This study uses a quantitative approach by using secondary data sourced from the Indonesia Stock Exchange (IDX) and the official website of each company. The population of this study is 45 companies. The samples in this study were selected using purposive sampling techniques, totaling 30 companies with a 5-year starting year, so that the number of observation samples in the study was 150. In this study, the data analysis technique used is multiple linear regression analysis using SPSS software version 26. The results of this study show that (1) carbon emission disclosure has a significant effect on firm value, (2) green accounting does not have a significant effect on firm value, (3) profitability does not have a significant effect on firm value, (4) tax planning does not have a significant effect on firm value, (5) carbon emission disclosure, green accounting, profitability, does not have a significant effect simultaneously on firm value.

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