Analisis pengaruh green investment dan carbon emission disclosure terhadap nilai perusahaan : peran intellectual capital sebagai variabel moderasi

Shoimah, Shoimah (2024) Analisis pengaruh green investment dan carbon emission disclosure terhadap nilai perusahaan : peran intellectual capital sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini menyelidiki dampak green investment dan carbon emission disclosure terhadap nilai perusahaan, serta peran moderasi intellectual capital pada hubungan tersebut. Fokusnya adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022 dengan 144 sampel firm year. Data didapatkan melalui website BEI, situs web resmi perusahaan, dan Capital IQ Pro, lalu dianalisis menggunakan regresi linear berganda dengan SPSS versi 25. Hasil menunjukkan green investment tidak berdampak signifikan pada nilai perusahaan, sementara carbon emission disclosure berpengaruh positif. Namun, intellectual capital tidak memoderasi hubungan green investment atau carbon emission disclosure dengan nilai perusahaan. Implikasinya, transparansi pengungkapan emisi karbon penting bagi penilaian investor terhadap nilai perusahaan. Manajemen perlu mengalokasikan sumber daya green investment secara cermat untuk hasil optimal di masa depan. Bagi investor, penting mempertimbangkan berbagai faktor yang mendukung pertumbuhan dan keberlanjutan jangka panjang perusahaan. Penelitian ini juga memberikan wawasan bahwa intellectual capital tidak signifikan dalam moderasi hubungan green investment atau carbon emission disclosure dengan nilai perusahaan, menunjukkan perlunya penelitian lebih lanjut untuk faktor-faktor lain yang mempengaruhi hubungan ini. / This study investigates the impact of green investment and carbon emission disclosure on firm value, as with the moderation role of intellectual capital on the relationship. The focus is on non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022 with 144 firm year samples. Data were obtained through the IDX website, the company's official website, and Capital IQ Pro, and analyzed using multiple linear regression with SPSS version 25. The results show that green investment has no significant impact on firm value, while carbon emission disclosure has a positive effect. However, intellectual capital does not moderate the relationship between green investment or carbon emission disclosure and firm value. The implication is that transparency of carbon emission disclosure is important for investors' assessment of firm value. Management needs to allocate green investment resources carefully for optimal results in the future. For investors, it is important to consider various factors that support the long-term growth and sustainability of the company. This study also provides insight that intellectual capital is not significant in moderating the relationship between green investment or carbon emission disclosure and firm value, suggesting the need for further research into other factors that influence this relationship.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Shoimah, Shoimah
NIM01017220007
Shoimahshoim23@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Triwacananingrum, Wijaya
NIDN0310056701
wijaya.tri@uph.edu
Uncontrolled Keywords: investasi hijau; pengungkapan emisi karbon; modal intelektual; nilai perusahaan; green investement; carbon emission disclosure; intellectual capital; firm value.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: SHOIMAH SYAFIE
Date Deposited: 19 Sep 2024 01:36
Last Modified: 19 Sep 2024 01:36
URI: http://repository.uph.edu/id/eprint/65252

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