PENGARUH CARBON EMISSION DISCLOSURE DAN GREEN INVESTMENT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

Maharani, Segawati Tyas Wasista (2025) PENGARUH CARBON EMISSION DISCLOSURE DAN GREEN INVESTMENT TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to determine the effect of carbon emission disclosure and green investment on firm value. This study adds control variables, namely firm size, leverage and profitability. The population of this study is energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The sampling technique used in this study was purposive sampling method and 165 companies sample were selected that met the criteria as samples of research. The analysis method used is multiple linear regression with SPSSv25 software. The results of this study indicate that carbon emission disclosure has no effect on firm value and green investment has a significant positive effect on firm value. In addition, the control variables of company size, leverage dan profitability has a significant positive effect on firm value.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Lestari, Tri	197905072005012002

Additional Information:

Penelitian ini bertujuan untuk mengetahui pengaruh carbon emission disclosure dan green investment terhadap nilai perusahaan. Penelitian ini menambahkan variabel kontrol yaitu ukuran perusahaan, leverage dan profitabilitas. Populasi penelitian ini yaitu perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Teknik sampling yang digunakan dalam penelitian ini adalah metode purposive sampling dan terpilih 165 sampel perusahaan yang memenuhi kriteria sebagai sampel penelitian. Metode analisis yang digunakan yaitu regresi linier berganda dengan software SPSSv25. Hasil penelitian ini menunjukkan bahwa carbon emission disclosure tidak berpengaruh terhadap nilai perusahaan dan green investment berpengaruh positif signifikan terhadap nilai perusahaan. Selain itu, variabel kontrol ukuran perusahaan, leverage dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan.

Uncontrolled Keywords:

Carbon Emission Disclosure, Green Investment, Firm Value, Firm Size, Leverage, Profitability Carbon Emission Disclosure, Green Investment, Nilai Perusahaan, Ukuran Perusahaan, Leverage, Profitabilitas

Subjects:

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

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Mrs Segawati Tyas Wasista Maharani

Date Deposited:

04 Aug 2025 03:47

Last Modified:

04 Aug 2025 03:47

URI:

http://eprints.untirta.ac.id/id/eprint/51514

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