THE EFFECT OF CARBON EMISSION DISCLOSURE ANDCORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FIRM VALUE(Study on Mining Companies Listed on the Indonesia Stock Exchange 2016-2019)

ABSTRACT : This studyaims to obtainempiricalevidence of the effect of Carbon Emission Disclosureand Corporate Social Responsibility Disclosure on firm value. The theoryused in thisresearchis thetheory of stakeholders and the theory of legitimacy. The population in thisstudyamounted to 47miningcompanieslisted on the Indonesia Stock Exchange in 2016-2019. The sample inthisstudywereminingcompanieslisted on the Indonesia Stock Exchange in 2016-2019, which havebeen selectedusing a non-probability sampling methodwithpurposive sampling technique. The resultsin thisstudyconcludedthat Carbon Emission Disclosure has no effect on firm value and CorporateSocial Responsibility Disclosure has a negativeeffect on firm value.

Keywords:Firm values, Carbon Emission Disclosure, Corporate Social Responsibility Disclosure