PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI MEDIASI

Fauziah Wahyuni, Hilda (2024) PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI MEDIASI. Master thesis, Universitas Sultan Ageng Tirtayasa.

	Text Hilda Fauziah Wahyuni_7774220013_Fulltext.pdf Restricted to Registered users only Download (2MB)
	Text Hilda Fauziah Wahyuni_7774220013_01.pdf Restricted to Registered users only Download (1MB)
	Text Hilda Fauziah Wahyuni_7774220013_02.pdf Restricted to Registered users only Download (637kB)
	Text Hilda Fauziah Wahyuni_7774220013_03.pdf Restricted to Registered users only Download (655kB)
	Text Hilda Fauziah Wahyuni_7774220013_04.pdf Restricted to Registered users only Download (943kB)
	Text Hilda Fauziah Wahyuni_7774220013_05.pdf Restricted to Registered users only Download (301kB)
	Text Hilda Fauziah Wahyuni_7774220013_Ref.pdf Restricted to Registered users only Download (270kB)
	Text Hilda Fauziah Wahyuni_7774220013_Lamp.pdf Restricted to Registered users only Download (727kB)

Abstract

This study aims to analyze the effect of environmental management accounting and carbon emission disclosure on company value with financial performance mediation. The research used is quantitative descriptive. The research objects used are energy sector companies listed on the IDX in the period 2018-2022. The sampling technique was carried out by purposive sampling and 20 companies were selected for 5 years, so that 100 observation data were obtained. Data analysis used panel data and processed with STATA software version 17. The results showed that environmental management accounting had a significant effect on financial performance while carbon emission disclosure had no significant effect. Then, financial performance has a positive and significant impact on company value.

Item Type:

Thesis (Master)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Mulyasari, Windu	197612092006042001
Thesis advisor	Soleha, Nurhayati	197708102003122001

Additional Information:

Penelitian ini bertujuan untuk menganalisis pengaruh environmental management accounting dan carbon emission disclosure terhadap nilai perusahaan dengan mediasi kinerja keuangan. Penelitian yang digunakan adalah deskriptif kuantitatif. Objek penelitian yang digunakan adalah perusahaan sektor energi yang terdaftar di BEI pada periode 2018-2022. Teknik penarikan sampel dilakukan dengan purposive sampling dan terpilih 20 perusahaan selama 5 tahun, sehingga diperoleh 100 data observasi. Analisis data menggunakan data panel dan diolah dengan software STATA versi 17. Hasil penelitian menunjukkan bahwa environmental management accounting berpengaruh signifikan terhadap kinerja keuangan sedangkan carbon emission disclosure tidak berpengaruh signifikan. Kemudian, kinerja keuangan memberikan dampak positif dan signifikan terhadap nilai perusahaan.

Uncontrolled Keywords:

Nilai Perusahaan, Environmental Management Accounting, Carbon Emission Disclosure, Kinerja Keuangan, Company Value, Environmental Management Accounting, Carbon Emission Disclosure, Financial Performance

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

08-Pascasarjana > 62101-Magister Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Hilda hfw hilda

Date Deposited:

04 Mar 2025 02:46

Last Modified:

04 Mar 2025 02:46

URI:

http://eprints.untirta.ac.id/id/eprint/47478

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA