Pengaruh green accounting, pengungkapan emisi karbon, eco-efficiency, dan kinerja lingkungan terhadap nilai perusahaan
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Emma Saur Nauli Sipayung
Kata Kunci : Firm value; Green Accounting; Carbon Emission Disclosure; Eco-Efficiency; Environmental P erformance
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_SK_SAK_023002101062_Halaman-Judul.pdf | ||
| 2. | 2025_SK_SAK_023002101062_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_SK_SAK_023002101062_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_SK_SAK_023002101062_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_SK_SAK_023002101062_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2025_SK_SAK_023002101062_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_SK_SAK_023002101062_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_SK_SAK_023002101062_Bab-1.pdf | ||
| 9. | 2025_SK_SAK_023002101062_Bab-2.pdf |
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| 10. | 2025_SK_SAK_023002101062_Bab-3.pdf |
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| 11. | 2025_SK_SAK_023002101062_Bab-4.pdf |
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| 12. | 2025_SK_SAK_023002101062_Bab-5.pdf | ||
| 13. | 2025_SK_SAK_023002101062_Daftar-Pustaka.pdf | ||
| 14. | 2025_SK_SAK_023002101062_Lampiran.pdf |
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P Penelitian ini dilakukan untuk menguji pengaruh green accounting, pengungkapan emisi karbon, eco-efficiency, dan kinerja lingkungan terhadap nilai peruahaan. penelitian ini menggunakan data sekunder yang dikumpukan dari bursa efek indonesia (bei) dan situs web resmi masing masing perusahaan. penelitian ini merupakan penelitian kuantitatif dan menggunakan analisis regresi linear berganda dengan populasi penelitian yaitu perusahaan sektor energi periode 2021-2023 dengan total sampel 108 data dengan 15 data terkena outlier. hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa green accounting dan pengungkapan emisi karbon berpengaruh terhadap nilai perusahaan. sedangkan eco-efficiency, dan kinerja lingkungan tidak berpengaruh terhadap nilai perusahaan. dengan menggunakan penelitian ini, diharapkan dapat memberikan kontribusi dalam pengambilan keputusan manajemen perusahaan serta menjadi bahan pertimbangan bagi investor yang memperhatikan aspek keberlanjutan.
T This study was conducted to examine the effect of green accounting, carbon emission disclosure, eco-efficiency, and environmental performance on firm value. the research uses secondary data collected from the indonesia stock exchange (idx) and the official websites of each company. this is a quantitative study that employs multiple linear regression analysis, with the research population consisting of companies in the energy sector during the 2021–2023 period. the total sample consists of 108 data points, with 15 data points identified as outliers. the results of the hypothesis testing show that green accounting and carbon emission disclosure have an effect on firm value, while eco-efficiency and environmental performance do not. this study is expected to contribute to corporate managerial decision-making and serve as a consideration for investors who are concerned with sustainability aspects.
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