ITSNAINI, OKTAVIA (2023) PENGARUH CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of carbon emission disclosure on firm value with financial performance as an intervening variable. The intervening variable used in this study is financial performance as measured by Return on Assets (ROA). The independent variable in this study is carbon emission disclosure, which is measured by the total carbon emission disclosure score in that period divided by the total carbon emission disclosure. The dependent variable used in this study is firm value as measured by Tobins-Q. The population of this research was conducted in mining, infrastructure, utilities and transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sample technique used in this study was purposive sampling method with a total sample of 76 research data. This research uses multiple regression data analysis method. The results of this study prove that carbon emission disclosure has a significant positive effect on firm value. In addition, financial performance is not able to mediate the effect of carbon emission disclosure on firm value. The implications of this research can be seen that the value of the company can be affected by carbon emission disclosures.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh carbon emission disclosure terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Variabel intervening yang digunakan dalam penelitian ini adalalah kinerja keuangan yang diukur dengan Return on Asset (ROA). Variabel independen dalam penelitian ini adalah carbon emission disclosure yang diukur dengan total skor pengungkapan emisi karbon pada periode tersebut dibagi dengan total pengungkapan emisi karbon. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan yang diukur melalui Tobins-Q. Populasi penelitian ini dilakukan pada perusahaan sektor pertambangan, infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Teknik sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dengan total sampel 76 data penelitian. Penelitian ini menggunakan metode analisis data regresi berganda. Hasil penelitian ini membuktikan bahwa carbon emission disclosure berpengaruh positif signifikan terhadap nilai perusahaan. Selain itu, kinerja keuangan tidak mampu memediasi pengaruh carbon emission disclosure terhadap nilai perusahaan. Implikasi penelitian ini dapat dilihat bahwa nilai perusahaan dapat dipengaruhi oleh carbon emission disclosure. | |||||||||
| Uncontrolled Keywords: | Carbon Emission Disclosure, Firm Value, Financial Performance, Return on Assets. Carbon Emission Disclosure, Nilai Perusahaan, Kinerja Keuangan, Return on Asset. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Oktavia Itsnaini | |||||||||
| Date Deposited: | 02 Aug 2023 14:11 | |||||||||
| Last Modified: | 02 Aug 2023 14:11 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26828 |
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