Pengaruh Pengungkapan Emisi Karbon Dan Green Innovation Terhadap Nilai Perusahaan dengan Corporate Governance Sebagai Variabel Moderasi

Effendi, Friska Paulina (2025) Pengaruh Pengungkapan Emisi Karbon Dan Green Innovation Terhadap Nilai Perusahaan dengan Corporate Governance Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam 45.

[thumbnail of PENDAHULUAN.pdf] Text
PENDAHULUAN.pdf

Download (4MB)
[thumbnail of BAB I.pdf] Text
BAB I.pdf

Download (161kB)
[thumbnail of BAB II.pdf] Text
BAB II.pdf
Restricted to Repository staff only

Download (246kB) | Request a copy
[thumbnail of BAB III.pdf] Text
BAB III.pdf
Restricted to Repository staff only

Download (269kB) | Request a copy
[thumbnail of BAB IV.pdf] Text
BAB IV.pdf
Restricted to Repository staff only

Download (328kB) | Request a copy
[thumbnail of BAB V.pdf] Text
BAB V.pdf

Download (59kB)
[thumbnail of Daftar Pustaka.pdf] Text
Daftar Pustaka.pdf

Download (119kB)

Abstract

The purpose of this study is to examine the influence of Carbon Emission Disclosure and Green Innovation on Firm Value with Corporate Governance as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. This research uses a quantitative method with secondary data obtained from the official IDX website and each company's website. The sampling technique used is purposive sampling, involving 46 companies over a three-year period, resulting in a total of 138 data samples. The data were collected from the annual financial reports of companies in the basic materials sector for the period 2021–2023. The data analysis method used is Moderated Regression Analysis (MRA) with a random effect model, employing E-Views 12 software. Based on the results of this study, it was found that Carbon Emission Disclosure has a positive effect on Firm Value, Green Innovation has a negative effect on Firm Value, Corporate Governance as a moderating variable weakens the effect of Carbon Emission Disclosure on Firm Value, and Corporate Governance strengthens the effect of Green Innovation 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
Tama, Annafi Indra
0427068706
Keywords / Kata Kunci: Pengungkapan Emisi karbon, Inovasi Hijau, Nilai Perusahaan, Tata Kelola Perusahaan
Subjects: Akuntansi Keuangan
Audit
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms Friska Paulina
Date Deposited: 22 Jul 2025 08:10
Last Modified: 22 Jul 2025 08:10
URI: http://repository.umindonesia.ac.id/id/eprint/8061

Actions (login required)

View Item View Item