Pengaruh Pengungkapan Emisi Karbon dan Keterbacaan Laporan Tahunan Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi

Damayanti, Misvia (2024) Pengaruh Pengungkapan Emisi Karbon dan Keterbacaan Laporan Tahunan Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This research aims to determine the effect of carbon emissions disclosure and the readability of annual reports on company value with good corporate governance as a moderating variable. Company value is measured using Tobin's Q. This research uses a quantitative approach with secondary data. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange that publish annual reports and sustainability reports, and carry out carbon emissions disclosures (including at least one policy or disclosure of one carbon emissions disclosure item) during 2020 - 2022. The sampling technique in this research was carried out using a purposive sampling technique and the research sample obtained was 52 companies. The analysis technique used was Moderated Regression Analysis (MRA) using E-views 12. Research results shows that carbon emissions disclosure has a significant positive effect on company value, while the readability of annual reports has no effect on company value. Good corporate governance can weaken the influence of carbon emissions disclosure on company value, while good corporate governance cannot moderate the influence of annual report readability on value. company.

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