Apakah Kinerja Lingkungan Memoderasi Pengaruh Pengungkapan Emisi Karbon Dan Biaya Lingkungan Terhadap Nilai Perusahaan?

Mauloko, Lucytha Vera (2024) Apakah Kinerja Lingkungan Memoderasi Pengaruh Pengungkapan Emisi Karbon Dan Biaya Lingkungan Terhadap Nilai Perusahaan? Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.

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Abstract

This study aims to examine the effect of carbon emissions disclosure and environmental costs on firm value with environmental performance as a moderating variable in energy sector companies in Indonesia. This study is a type of quantitative research. This study uses secondary data obtained from annual reports and accounting of energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Carbon emissions disclosure was measured using content analysis with a total of 18 items included. Environmental costs are measured using the ratio of total costs to net profit after tax. Company value is measured using the Tobin's Q ratio and environmental performance using the PROPER rating. The method used in this study is Partial Least Square (PLS) analysis and uses Smart PLS 4 software. This study finds that environmental costs have an influence on company value, the spread of carbon emissions has no effect on company value, and environmental performance cannot moderate the effect of the spread. carbon emissions and environmental costs on company value.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan denga Call Number MAU A 600/2024
Uncontrolled Keywords: Ccarbon emissions disclosure, environmental costs, environmental performance, firm value.
Subjects: AKUNTANSI > Pasar Modal
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 09 Jul 2024 06:55
Last Modified: 09 Jul 2024 06:55
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/2485

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