Widhiandari, Melinnda Nur (2026) Pengaruh Pengungkapan Emisi Karbon, Investasi Hijau, Dan Inovasi Hijau Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Moderasi. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
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Abstract
Melinnda Nur Widhiandari (41183403220002) The effect of carbon emission disclosure, green Investment, and green innovation on firm value, with good corporate governance as a Moderating. 132 pages + 15 tables + 3 figures + 22 attachment. This study aims to examine the impact of carbon emissions disclosure, green investment, and green innovation on firm value, with good corporate governance (GCG) as a moderator. This study focuses on companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The method used is a quantitative approach with secondary data obtained from annual reports and sustainability reports. The research sample was determined using purposive sampling, resulting in 39 companies with a total of 117 data observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of E-Views 12 software. The results indicate that green innovation and GCG have a positive effect on firm value. GCG also moderates and strengthens the effect of green innovation on firm value. Conversely, carbon emissions disclosure and green investment do not affect firm value, and GCG does not moderate the relationship between these two factors and firm value.
The limitations of this study are that its scope is limited to companies in the basic materials sector listed on the IDX during the 2022-2024 period. Furthermore, this study uses only the variables of carbon emissions disclosure, green investment, green innovation, and GCG to explain firm value. Therefore, future research is recommended to expand the scope of sectors and the study period, include other variables that may potentially influence firm value, and use different measurement proxies to obtain more comprehensive results. Keywords: Carbon Emission Disclosure, Green Investment, Green Innovation, Good Corporate Governance, 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 Risa, Nurma 0424098302 |
| Keywords / Kata Kunci: | Pengungkapan emisi karbon, Investasi hijau, Inovasi hijau, Nilai perusahaan, Good corporate governance |
| Subjects: | Akuntansi Keuangan Sumber Daya Alam |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms Melinda Nur Widiandari |
| Date Deposited: | 11 Aug 2026 08:45 |
| Last Modified: | 11 Aug 2026 08:45 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10449 |
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