relation: https://eprints.untirta.ac.id/50477/ title: PENGARUH CLIMATE CHANGE DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING YANG DIMODERASI OLEH KINERJA KEUANGAN (Studi Empiris Pada Industri Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021- 2023) creator: Apriliyan, Anizar Nirmala subject: HF5601 Accounting description: This study aims to determine the effect of climate change disclosure on firm value with environmental performance as an intervening variable moderated by financial performance. The intervening variable used in this study is environmental performance as measured by environmental score based on the GRI index. The independent variable in this study is climate change disclosure as measured by carbon emission score based on the GRI-305 index. The dependent variable in this study is firm value as measured by Tobins'Q. Then, the moderating variable in this study is financial performance measured by return on assets (ROA). The research population is the energy sector industry listed on the Indonesia Stock Exchange (IDX) in 2021-2023. Sampling was carried out using purposive sampling method with a total sample of 95 research data. This research data analysis technique uses multiple regression analysis with SPSSv25 software and path analysis with the help of an online sobel calculator. The results of this study prove that climate change disclosure has a significant positive effect on firm value, climate change disclosure has a significant positive effect on environmental performance, environmental performance has a significant negative effect on firm value, environmental performance significantly mediates the relationship between climate change disclosure and firm value with the direction of negative indirect effects and financial performance is not able to moderate the relationship between environmental performance and firm value. date: 2025 type: Thesis type: NonPeerReviewed format: text language: id identifier: https://eprints.untirta.ac.id/50477/1/Anizar%20Nirmala%20Apriliyan_5552210031_Fulltext.pdf format: text language: id identifier: https://eprints.untirta.ac.id/50477/2/Anizar%20Nirmala%20Apriliyan_5552210031_01.pdf format: text language: id identifier: https://eprints.untirta.ac.id/50477/3/Anizar%20Nirmala%20Apriliyan_5552210031_02.pdf format: text language: id identifier: https://eprints.untirta.ac.id/50477/4/Anizar%20Nirmala%20Apriliyan_5552210031_03.pdf format: text language: id identifier: https://eprints.untirta.ac.id/50477/5/Anizar%20Nirmala%20Apriliyan_5552210031_04.pdf format: text language: id identifier: https://eprints.untirta.ac.id/50477/6/Anizar%20Nirmala%20Apriliyan_5552210031_05.pdf format: text language: id identifier: https://eprints.untirta.ac.id/50477/7/Anizar%20Nirmala%20Apriliyan_5552210031_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50477/16/Anizar%20Nirmala%20Apriliyan_5552210031_Lamp.pdf identifier: Apriliyan, Anizar Nirmala (2025) PENGARUH CLIMATE CHANGE DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING YANG DIMODERASI OLEH KINERJA KEUANGAN (Studi Empiris Pada Industri Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021- 2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.