Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan dan Profitabilitas terhadap Nilai Perusahaan

Nurharini, Fernanda Marta (2025) Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan dan Profitabilitas terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Environmental pollution incidents involving PT Bukit Asam in the Kiahaan River, Tanjung Enim, and PT Aneka Tambang Tbk in the coastal area of East Halmahera demonstrate that negligence in waste and emission management can have serious impacts on the environment and corporate image. These cases reflect the importance of environmental disclosure as a form of corporate accountability and as a factor that can influence public perception and financial performance. This study uses the Multiple Linear Regression Analysis method involving classical assumption tests; normality, multicollinearity, autocorrelation, heteroscedasticity using SPSS 25 software. The type of data used is secondary data on Energy and Basic Material sector companies taken through the company's official website. The sampling technique used purposive sampling with the observation period from 2021-2023 so that a sample of 63 company samples was obtained. Based on the test results, carbon emissions have no effect on firm value, then environmental performance variables affect firm value and profitability variables have no effect on firm value. Keywords: Carbon Emissions, Environmental Performance, ROA, TOBINSQ.

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