Dini, Karina Dwi Rahma (2026) Pengaruh Pengungkapan Akuntansi Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
This study aims to analyze the effect of Environmental Accounting Disclosure and Environmental Costs on Firm Value, with Environmental Performance serving as a moderating variable. This quantitative research utilizes secondary data in the form of financial statements from 73 companies in the consumer non-cyclical and energy sectors listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in a total of 202 observations. Data analysis was conducted using descriptive statistics, panel data regression model selection, classical assumption tests, and hypothesis testing with STATA 17 software.
The results indicate that Environmental Accounting Disclosure has a positive effect on Firm Value, while Environmental Costs have no effect on Firm Value. Furthermore, Environmental Performance is unable to moderate the relationship between Environmental Accounting Disclosure and Firm Value. Likewise, Environmental Performance is unable to moderate the relationship between Environmental Costs and Firm Value.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Qintharah, Yuha Nadhirah 0420089302 |
| Keywords / Kata Kunci: | Pengungkapan Akuntansi Lingkungan, Biaya Lingkungan, Nilai Perusahaan, Kinerja Lingkungan |
| Subjects: | Akuntansi Keuangan |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Dwi Rahma Karina Dini |
| Date Deposited: | 05 Aug 2026 07:03 |
| Last Modified: | 05 Aug 2026 07:03 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10388 |
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