Pengaruh Eco-efficiency Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel Moderasi

Hasanah, Putri Nur (2026) Pengaruh Eco-efficiency Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of this study is to determine whether Eco-efficiency and Carbon emission disclosure affect firm value with environmental performance as a moderating variable. In this study, there are two independent variables used, namely Eco-efficiency and Carbon emission disclosure, the dependent variable is firm value, the moderating variable is environmental performance, and the control variable is firm size. The research method used was quantitative with panel data regression analysis. The data was analyzed using a fixed effect regression model. The data used was secondary data in the form of financial reports, annual reports, and sustainability reports of Energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Purposive sampling was used to obtain a sample of 12 companies. The results of the study indicate that Eco-efficiency has no effect on firm value, Carbon emission disclosure has a positive effect on firm value, environmental performance cannot moderate the effect of Eco-efficiency on firm value, environmental performance weakens the effect of Carbon emission disclosure on firm value, and firm size has a negative effect on 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
UNSPECIFIEDChairunnisa, Nurlaila Maysaroh0408068903
Keywords / Kata Kunci: Eco-efficiency, Carbon emission disclosure, Nilai Perusahaan, Kinerja Lingkungan, Ukuran Perusahaan
Subjects: Akuntansi Keuangan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Putri Nur Hasanah
Date Deposited: 25 May 2026 06:48
Last Modified: 25 May 2026 06:48
URI: http://repository.unismabekasi.ac.id/id/eprint/9804

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