Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Industri yang Tercatat Pada Bursa Efek Indonesia (BEI)

Carbon emission was defined as emission that accidentally released on production activities and energy providers, for example flaring and venting operation in oil and gas fields, gas leaks that occur at connection or valve in natural gas and CH4 gas. Disclosure plays a role to connect between the companies and the group of society. The companies are encouraged to gain legitimacy from the society because they want to ensure that their operational activities are appropriate with the norms and restrictions based on applicable regulations. Purpose of this research to analyze the effect of gas emission disclosure and environtmental performance on the firm value with total of assets, total of debt, and profitability as control variable on the industrial companies that listed in Indonesia Stock Exchange (IDX). The data used in this research is secondary data that obtained from annual report published by the Indonesia Stock Exchange through its official website www.idx.co.id. This research sample was taken by purposive sampling. The tests carried out in this research used descriptive statistical analysis, classic assumption tests, multiple linear regression analysis and hypothesis testing. The results of hypothesis testing indicate that gas emission disclosure and profitability has positive affect to firm value, while environtmental performance and total of debt do not affect to firm value. Keywords : Gas Emission Disclosure, Environtmental Performance, Firm Valu