relation: https://eprints.untirta.ac.id/47469/ title: PENGARUH PENGUNGKAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN PENGUNGKAPAN KARBON TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING creator: Anggraeni, Inne subject: HB Economic Theory subject: HF Commerce subject: HF5601 Accounting description: This study aims to examine the effect of Environmental Management Accounting Disclosure and Carbon Disclosure on Firm Value with Financial Performance as an intervening variable. The population of this study is companies in the manufacture, energy, raw materials, and food & beverage sectors listed on the Indonesia Stock Exchange in 2018-2023. The sampling technique used purposive sampling and obtained 113 companies. This study is a quantitative study using secondary data obtained from the Indonesia Stock Exchange. The model used is path analysis. The results of the study indicate that EMA disclosure has a positive effect on financial performance, carbon disclosure does not affect financial performance, EMA disclosure does not affect firm value, carbon disclosure does not affect firm value, financial performance has a positive effect on firm value, financial performance cannot mediate the relationship between EMA disclosure and firm value, and financial performance cannot mediate the relationship between carbon disclosure and firm value. date: 2024 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/47469/1/Inne%20Anggraeni_5552200142_Fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47469/3/Inne%20Anggraeni_5552200142_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47469/4/Inne%20Anggraeni_5552200142_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47469/5/Inne%20Anggraeni_5552200142_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47469/6/Inne%20Anggraeni_5552200142_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47469/7/Inne%20Anggraeni_5552200142_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47469/8/Inne%20Anggraeni_5552200142_Reff.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47469/9/Inne%20Anggraeni_5552200142_Lamp.pdf identifier: Anggraeni, Inne (2024) PENGARUH PENGUNGKAPAN ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN PENGUNGKAPAN KARBON TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.