PENGARUH PENGUNGKAPAN EMISI KARBON, GREEN INTELLECTUAL CAPITAL, DAN ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN

Putri, Sabila Elia (2026) PENGARUH PENGUNGKAPAN EMISI KARBON, GREEN INTELLECTUAL CAPITAL, DAN ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.

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Abstract

This study aims to examine the effect of carbon emission disclosure, green intellectual capital, and eco-efficiency on firm value. The study employs a quantitative research approach using secondary data obtained from annual reports and sustainability reports. The data were analyzed using descriptive statistical analysis, model selection tests, the lagrange multiplier test, and hypothesis testing with STATA 17 software.
The research sample consisted of 193 observations drawn from 79 energy sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The findings indicate that carbon emission disclosure has a negative effect on firm value. Meanwhile, green intellectual capital and eco-efficiency do not have a significant 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:
Contribution
Contributors / Dosen Pembimbing
NIDN
UNSPECIFIED
Qintharah, Yuha Nadhirah
4020089302
Keywords / Kata Kunci: Pengungkapan Emisi Karbon, Green Intellectual Capital, Eco-Efficiency, Nilai Perusahaan
Subjects: Akuntansi Keuangan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Sabila Elia
Date Deposited: 06 Aug 2026 03:10
Last Modified: 06 Aug 2026 03:10
URI: http://repository.umindonesia.ac.id/id/eprint/10431

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