The effect of green accounting practices and carbon emission disclosure on environmental performance and firm value, moderated by firm size

Abstract

The purpose of this study was to determine the effect of green accounting practices and carbon emission disclosure on environmental performance and firm value: moderated by firm size (study on mining companies listed on the Indonesia stock exchange). This research uses quantitative methods. The population in this study were 38 IDX mining companies for the period 2018-2022. Sample selection was used using purposive sampling method, so that the sample in this study was 29 IDX Mining sector companies for the period 2018-2022. The conclusion of this study is (i)Green Accounting Practices has a positive effect on Environmental Performance; (ii)Carbon Emission Disclosure has a positive effect on Environmental Performance; (iii)Green Accounting Practices has no effect on Firm Value; (iv)Carbon Emission Disclosure has no effect on Firm Value; (v)Environmental Performance has no effect on Firm Value; (vi)Firm Size strengthens the relationship between Environmental Performance and Firm Value.