Pengaruh pengungkapan Emisi Karbon, Green Innovation, Dan Eco-Efficiency Terhadap Nilai perusahaan Dengan Kinerja Lingkungan Sebagai variabel Moderasi

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))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:
ContributionContributors / Dosen PembimbingNIDN
UNSPECIFIEDQintharah, Yuha Nadhirah0420089302
Keywords / Kata Kunci: Pengungkapan Emisi Karbon, Green Innovation, Eco-efficiency, Nilai Perusahaan, Kinerja Lingkungan, Return On Equity, Ukuran perusahaan.
Subjects: Akuntansi Keuangan
Audit
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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