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S.H.K. Kukuh Yoga P.M

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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

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