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.