[SINTA_2] THE EFFECT OF CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING, PROFITABILITY, AND TAX PLANNING ON FIRM VALUE IN LQ45 COMPANIES IN 2020 2024
Abstrak
This study aims to determine the effect of Carbon Emission Disclosure, Green Accounting, Profitability, and Tax Planning, on Firm Value in LQ45 Indexed Companies in 2020-2024. This study uses a quantitative approach by using secondary data sourced from the Indonesia Stock Exchange (IDX) and the official website of each company. The population of this study is 45 companies. The samples in this study were selected using purposive sampling techniques, totaling 30 companies with a 5-year starting year, so that the number of observation samples in the study was 150. In this study, the data analysis technique used is multiple linear regression analysis using SPSS software version 26. The results of this study show that (1) carbon emission disclosure has a significant effect on firm value, (2) green accounting does not have a significant effect on firm value, (3) profitability does not have a significant effect on firm value, (4) tax planning does not have a significant effect on firm value, (5) carbon emission disclosure, green accounting, profitability, does not have a significant effect simultaneously on firm value.
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This study aims to determine the effect of Carbon Emission Disclosure, Green Accounting, Profitability, and Tax Planning, on Firm Value in LQ45 Indexed Companies in 2020-2024. This study uses a quantitative approach by using secondary data sourced from the Indonesia Stock Exchange (IDX) and the official website of each company. The population of this study is 45 companies.
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1. Record Information
| Record Field | Official Record Value |
|---|---|
| ASIA Index Record ID | ASIA-2026-474551 |
| Index Status | VERIFIED & INDEXED |
| Record Type | Scholarly Article |
| Publication Origin | APASIFIC Scholarly Ecosystem |
| Date Submit | 11 Agustus 2026 |
| Date Published | 16 Agustus 2026 |
| Record Version | 1.0 (Canonical Release) |
2. Article Identification
| Field | Details |
|---|---|
| Article Title | [SINTA_2] THE EFFECT OF CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING, PROFITABILITY, AND TAX PLANNING ON FIRM VALUE IN LQ45 COMPANIES IN 2020 2024 |
| DOI | 10.5281/zenodo.21940949 |
| Publication Venue / Journal | AJAF - Akuntansi, Audit & Perpajakan |
| ISSN / eISSN | Dalam Antrean |
| Subject Category | Accounting, Auditing & Taxation |
| Document Type / Language | Research Article · English |
3. Author & Research Identity
| Identity Element | Verification Details |
|---|---|
| Authors | Anisa Angel Lina, Dinal Eka Pertiwi, Hesti Setiorini |
| ORCID Registry | ✓ Linked / Verified System ID |
| Affiliations | Universitas Muhammadiyah Bengkulu |
| Author Identity Status | ✓ Verified & Provenance Resolved |
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| Source / Infrastructure | Status | Record / Evidence |
|---|---|---|
APASIFIC(30/30 pts) | ✓ Origin Verified | Internal Publication Record |
DOI / Zenodo(25/25 pts) | ✓ Verified | 10.5281/zenodo.21940949 |
Zenodo(15/15 pts) | ✓ Linked | Zenodo ID: 0 |
OpenAIRE(15/15 pts) | ✓ Discovered | European Research Graph Record |
ORCID(0/10 pts) | Linked | Author Research Identity |
Google Scholar(5/5 pts) | ✓ Discoverable | Scholarly Discovery & Citation Observation |
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| Article Metric | Value |
|---|---|
| Total CitationsNon-Self: 0 · Author Self: 0 · Journal Self: 0 | 0 |
| ASIA Article Score (AAS) | 72 |
| Citation Velocity | 1.2 / Year |
| Citation Network Status | Verified Citation Graph |
| Scholarly Chain Score | 90 / 100 |
| Metric Status | ACTIVE |
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| Journal Metric | Value |
|---|---|
| ASIA Citation Score (ACS)Corpus Network Density: 0.0158 | 7.8 |
| ASIA Scholarly Rank (ASR)Prestige-weighted Network Metric | 1.65 |
| ASIA Impact Factor (AIF) | 2.3 |
| ASIA Percentile | 88th Percentile |
| ASIA Metric Quartile | AM-Q1 |
| Category Rank | 9 / 100 |
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![Cover [SINTA_2] THE EFFECT OF CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING, PROFITABILITY, AND TAX PLANNING ON FIRM VALUE IN LQ45 COMPANIES IN 2020 2024](https://aroasmlrlpjbjokvxlgo.supabase.co/storage/v1/object/sign/manuscripts/547d9f35-77b5-4e7d-9831-7024919f9da7/1786756037680_cover.png?token=eyJraWQiOiJzdG9yYWdlLXVybC1zaWduaW5nLWtleV8wODIzZDY5OS1hZGEwLTQwNTYtODcxOC01OWZkZmMwZTU5MTQiLCJhbGciOiJIUzI1NiJ9.eyJ1cmwiOiJtYW51c2NyaXB0cy81NDdkOWYzNS03N2I1LTRlN2QtOTgzMS03MDI0OTE5ZjlkYTcvMTc4Njc1NjAzNzY4MF9jb3Zlci5wbmciLCJzY29wZSI6ImRvd25sb2FkIiwiaWF0IjoxNzg2NzU2MDQwLCJleHAiOjE4MTgyOTIwNDB9.-msMtNm-fIywPxyWpdotoPoEW-m51wbKFDd4oUp3KQs)
DOI
https://doi.org/10.5281/zenodo.21940949
VOL 1
EDISI 5
AUG
2026
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Anisa Angel Lina ; Dinal Eka Pertiwi ; Hesti Setiorini. (16 A). [SINTA_2] THE EFFECT OF CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING, PROFITABILITY, AND TAX PLANNING ON FIRM VALUE IN LQ45 COMPANIES IN 2020 2024. AJAF - Akuntansi, Audit & Perpajakan, 1(5). https://doi.org/10.5281/zenodo.21940949
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