%0 Thesis
%9 Master
%A Fauziah Wahyuni, Hilda
%A Universitas Sultan Ageng Tirtayasa,
%A Fakultas Ekonomi dan Bisnis,
%A Magister Akuntansi,
%B Magister Akuntansi
%D 2024
%F eprintuntirta:47478
%I Universitas Sultan Ageng Tirtayasa
%K Nilai Perusahaan, Environmental Management Accounting, Carbon Emission Disclosure, Kinerja Keuangan, Company Value, Environmental Management Accounting, Carbon Emission Disclosure, Financial Performance
%P 135
%T PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI MEDIASI
%U https://eprints.untirta.ac.id/47478/
%X 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.
%Z 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.