PENGARUH CARBON EMISSION DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

This study aims to analyze the effect of Carbon Emission Disclosure (CED) and Corporate Social Responsibility (CSR) on firm value with Return on Equity (ROE) profitability as a moderating variable. This research is focused on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Using purposive sampling, 21 energy sector companies that published annual reports and sustainability reports met the criteria. and this study uses quantitative methods including Partial Least Squares Structural Equation Modeling (PLS-SEM) and Moderated Regression Analysis (MRA) for hypothesis testing. The results showed that CED and CSR have no significant effect on firm value directly. Return on Equity (ROE) has a positive and significant effect on firm value. CED has no significant effect on profitability, while CSR has a positive and significant effect on corporate profitability. Profitability (ROE) does not moderate the relationship between CED and firm value, and does not moderate the relationship between CSR and firm value. This study provides important insights into the dynamics between environmental responsibility, social responsibility, and financial performance in influencing firm value in the energy sector.