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Author

Rosmita Rasyid

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Open access Jul 2026

The Effect of Carbon Emission Disclosure on Firm Value: The Moderating Role of Independent Commissioners in Indonesia's Energy Sector, 2022-2024

This quantitative descriptive study examines the effect of carbon emission disclosure on firm value and the moderating role of independent commissioners in energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. Agency theory provides the analytical foundation by viewing disclosure as a mechani...

S.H.K. Kukuh Yoga P.M, Rosmita Rasyid · 0 citations
Open access Aug 2026

Do Global Uncertainty Indices Predict Corporate Bankruptcy Risk? Evidence from Indonesian Listed Firms

Background: Increasing global shocks threaten corporate financial stability, particularly in emerging markets. This study measures uncertainty using the World Uncertainty Index (WUI), World Pandemic Uncertainty Index (WPUI), Climate Policy Uncertainty (CPU), and Economic Policy Uncertainty (EPU) across current, lag-1,...

B. Gautama, Rosmita Rasyid · 0 citations

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