PENGARUH PENGUNGKAPAN EMISI KARBON DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERATING

Elsa Alifia Muliawati, . (2024) PENGARUH PENGUNGKAPAN EMISI KARBON DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERATING. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Environmental issues have become crucial lately, which is the basis for this research. Manufacturing companies as one of the largest emission-contributing industries have a declining firm value. This may happen because investors pay attention to non-financial factors in addition to financial factors in investing. Therefore, this study was conducted to analyze the effect of two non-financial factors, namely disclosure of carbon emissions and green innovation on firm value and board gender diversity as a moderating variable. Disclosure of carbon emissions is measured using indicators in GRI standard 305, green innovation is measured using the content analysis method adopted from previous research. Firm value is measured by Tobin's Q, while board gender diversity is measured by the proportion of female directors on the board of directors. This study uses multiple linear regression analysis using 156 sample data consisting of 73 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The results of this study indicate that disclosure of carbon emissions and green innovation has no significant effect on firm value. In addition, the moderation variable board gender diversity cannot moderate the relationship between disclosure of carbon emissions on firm value and the relationship between green innovation on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112103] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Donny Maha Putra] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Firm Value, Disclosure of Carbon Emissions and Green Innovation, Board Gender Diversity.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Elsa Alifia Muliawati
Date Deposited: 20 Mar 2024 10:56
Last Modified: 20 Mar 2024 10:57
URI: http://repository.upnvj.ac.id/id/eprint/28848

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