Pengaruh volume of carbon emission, disclosure of carbon management practice dan carbon management disclosure terhadap nilai perusahaan
T Tujuan penelitian ini adalah untuk mengetahui pengaruh Volume of Carbon Emission, Disclosure of Carbon Emission Practice dan Carbon Management Disclosure terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang mengikuti SRA (Sustainability Reporting Award) serta perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015 sebanyak 168 perusahaan dan yang memenuhi kriteria untuk di olah sebanyak 39 perusahaan. Metoda analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa tidak semua variabel independen menunjukkan pengaruh terhadap variabel dependen. Volume of Carbon Emission tidak berpangaruh signifikan terhadap Nilai Perusahaan, Disclosure of Carbon Management Practice berpengaruh positif signifikan terhadap Nilai perusahaan, sedangkan Carbon Management Disclosure tidak berpengaruh terhadap Nilai Perusahaan.
T The purpose of this study was to determine the effect of volume of Carbon Emission, Disclosure of Carbon Emissions and Carbon Management Practice Disclosure on Corporate Value. The population in this study are all companies participating in the SRA (Sustainability Reporting Award) as well as companies listed on the Indonesian Stock Exchange (BEI) in 2013 to 2015 as many as 168 companies and which meet the criteria for in though as many as 39 companies. The method of data analysis used in this research is multiple linear regression analysis using SPSS version 22. The results showed that not all of the independent variables show the effect on the dependent variable. Volume of Carbon Emission influential not significantly influence the value of the Company, Carbon Management Practice Disclosure of significant positive effect on firm value, while the Carbon Disclosure Management does not affect the value of the Company.