Abstract

This study examines the effect of Social Responsibility Disclosure as measured by ISO 26000 indicator, Carbon Emission Disclosure as measured by the index developed by Choi, Lee, & Psaros (2013), Green Investment as measured by the PROPER award achieved by companies, and Financial Performance as measured by the ratio of Debt to Equity (DER) to Company Value as measured by the ratio of Tobin's Q on the KOMPAS100 index companies listed on the Indonesia Stock Exchange in 2016 – 2020. The data for this study were obtained through quantitative research. The data involved a sample (n=45) of nine companies for 5 years. The data from this study including panel data and data processing techniques used are in the form of Least Square Analysis (OLS) using SPSS version 26. The results show that Social Responsibility Disclosure has no significant effect, Carbon Emission Disclosure has a significant positive effect, Green Investment does not have a significant effect and Financial Performance (DER) has a significant negative effect on firm value in the company.

Keywords:    Social Responsibility Disclosure, Carbon Emision Disclosure, Green Investment, Financial Performance, Firm Value