Fadilah, Alifia (2025) Pengaruh pengungkapan Emisi Karbon, Green Innovation, Dan Eco-Efficiency Terhadap Nilai perusahaan Dengan Kinerja Lingkungan Sebagai variabel Moderasi. Sarjana (S1) thesis, Universitas Islam 45.
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Abstract
This study was conducted to examine the effect of disclosure of carbon emissions, green innovation and eco efficiency on the value of companies with environmental performance acting as a moderating variable. In addition, there are control variables, namely return on equity and company size. This research takes secondary data with a quantitative approach. In this research, the population is the energy sector and basic materials listed on the Indonesia Stock Exchange with puposive sampling as a sampling technique. The are 46 companies with a total observation data of 121 data. In addition, the analysis technique used is Moderated Regression Analysis using the E-views 12 application. The research results show that the disclosure of carbon emissions, green innovation, and eco-efficiency has no influence on firm value. Meanwhile, the role of environmental performance cannot moderate the effect of disclosure of carbon emissions, green innovation, and eco-efficiency on firm value. In addition, return on equity has a negative effect on firm value, while company size has a positive effect on firm value. These findings are expected so that investors and companies continue to prioritize the concept of sustainability in order to create an increase in firm value.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Pengungkapan Emisi Karbon, Green Innovation, Eco-efficiency, Nilai Perusahaan, Kinerja Lingkungan, Return On Equity, Ukuran perusahaan. | ||||||
| Subjects: | Akuntansi Keuangan Audit |
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| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms Alifia Fadilah | ||||||
| Date Deposited: | 22 Jul 2025 08:18 | ||||||
| Last Modified: | 22 Jul 2025 08:18 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/8062 |
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