Electronic Theses and Dissertation

The objective of this study is to examine and analyze how firm size, liquidity, and profitability affect firm value, with the moderation variable of carbon emission disclosure. The research focuses on companies in the energy sector listed on the Indonesia Stock Exchange from 2020 to 2022. Using purposive sampling, a sample of 74 companies was chosen over the three-year span, resulting in a total of 217 observations. The research employs panel data linear regression analysis through EViews 13 software, with a 5 percent significance level. The results reveal that firm size, liquidity, and profitability partially have the positive and significant impacts on the firm value. The moderating factor, carbon emission disclosure, also has a positive and significant effect on the firm value partially. Carbon emission disclosure partially moderates the relationship among firm size, liquidity, and profitability on the firm value, influencing it in a negative direction or diminishing its strength. Additionally, firm size, liquidity, profitability, and carbon emission disclosure simultaneously influencing the firm value.