PENGARUH PENGUNGKAPAN EMISI KARBON, PROFITABILITAS DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022)

This study aims to prove empirically that disclosure of carbon emissions, profitability and environmental performance affect the value of companies. The population in this study includes 460 non-financial manufacturing companies listed on the Indonesia Stock Exchange, the sampling technique used is a purposive sampling technique consisting of 25 companies that meet certain criteria. The analysis tool used in this study is Windows-based SPSS (Statistical Package for Social Sciences). The results of this study show that carbon emission disclosure variables, and profitability have a positive effect on company value, while environmental performance variables have a negative effect on company value