Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan

Sakina, Ameylia Geulis (2023) Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This research aims to determine the effect of Green Accounting, Corporate Social Responsibility, and Carbon Emission Disclosure on Company Value. The type of research used in this research is a quantitative research method. The population used in this research is Industrials, Basic Materials, and Healthcare sector companies listed on the Indonesia Stock Exchange for the 2019 – 2022 period. The sample to be used in this research was selected based on the purposive sampling method. The results of this selection obtained a total of 127 samples using the unbalanced data method (company and year data are not the same). The data analysis technique used is panel data regression analysis, with the help of E-Views 12 Program. Based on the results of this research, it shows that the green accounting variable has no effect on company value, corporate social responsibility cannot influence company value, and carbon emissions disclosure has no effect on company value In this case, the researcher realizes that there are still shortcomings and weaknesses in this research, so it is hoped that future researchers can provide better improvements.

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