Pengaruh pengungkapan emisi gas rumah kaca, kinerja lingkungan, dan eco-efficiency terhadap nilai perusahaan dengan biaya lingkungan sebagai variabel moderasi = The influence of carbon emissions disclosure, environmental performance, and eco-efficiency on firm value with environmental cost as moderating variable

Fanillah, Senabella Aristiani (2024) Pengaruh pengungkapan emisi gas rumah kaca, kinerja lingkungan, dan eco-efficiency terhadap nilai perusahaan dengan biaya lingkungan sebagai variabel moderasi = The influence of carbon emissions disclosure, environmental performance, and eco-efficiency on firm value with environmental cost as moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengevaluasi apakah pengungkapan emisi gas rumah kaca, kinerja lingkungan, eco-efficiency, dan biaya lingkungan memiliki dampak yang signifikan pada nilai perusahaan. Sampel terdiri dari 51 perusahaan, dengan total 255 observasi selama periode 2018-2022. Data dikumpulkan dengan metode purposive sampling dari laporan keberlanjutan serta laporan keuangan perusahaan. Metode analisis yang diterapkan adalah analisis regresi berganda menggunakan perangkat lunak STATA 17.0. Hasil penelitian menunjukkan bahwa tingkat pengungkapan emisi gas rumah kaca dan kinerja lingkungan memiliki pengaruh negatif terhadap nilai perusahaan, sementara eco-efficency dan biaya lingkungan memiliki pengaruh positif, biaya lingkungan tidak mampu memperkuat pengaruh pengungkapan emisi gas rumah kaca, kinerja lingkungan, dan eco-efficiency terhadap nilai perusahaan. / This study aims to analyse the effect of carbon emission disclosure, environmental performance, eco-efficiency, and environmental cost on firm value. The sample used in the study consists of 51 companies with a total of 255 observations from 2018 to 2022. The sample was collected through purposive sampling method, provide from the financial reports and sustainability reports of the companies. The analytical technique used in this research is multiple regression analysis using the STATA 17.0 application. This study found that carbon emission disclosure and environmental performance have a negative effect on firm value, meanwhile eco-efficiency and environmental cost have a positive effect on firm value, and environmental cost cannot strengthen the influence of carbon emission disclosure, environmental performance, and eco-efficiency on firm value.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Fanillah, Senabella Aristiani
NIM01017220023
senaaf0104@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Lusmeida, Herlina
NIDN0327067701
herlina.lusmeida@uph.edu
Uncontrolled Keywords: pengungkapan emisi gas rumah kaca; eco-efficiency; nilai perusahaan; kinerja lingkungan; biaya lingkungan; carbon emissions disclosure; eco-efficiency; firm value; environmental performance; environmental cost.
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: SENABELLA ARISTIANI FANILLAH
Date Deposited: 04 Oct 2024 07:00
Last Modified: 04 Oct 2024 07:01
URI: http://repository.uph.edu/id/eprint/65419

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