PENGARUH PENGUNGKAPAN EMISI KARBON DAN PENGUNGKAPAN AIR TERHADAP NILAI PERUSAHAAN DENGAN PAPARAN MEDIA SEBAGAI VARIABEL MODERASI

Khesya Sheptiani Saputri, . (2025) PENGARUH PENGUNGKAPAN EMISI KARBON DAN PENGUNGKAPAN AIR TERHADAP NILAI PERUSAHAAN DENGAN PAPARAN MEDIA SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to empirically analyze the influence of Carbon Emission Disclosure and Water Disclosure on Firm Value, with Media Exposure as a moderating variable. The research population consists of 90 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The research sample comprises 24 energy companies selected using the purposive sampling method. Panel data regression analysis was conducted using STATA. The results indicate that carbon emission disclosure has no significant effect on firm value. Conversely, water disclosure has a positive effect on firm value. Media exposure is not able to moderate the relationship between carbon emission disclosure and firm value. However, media exposure weakens the influence of water disclosure on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112123] [Pembimbing: Amrie Firmansyah] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Agustina Riyanti]
Uncontrolled Keywords: Carbon Emission Disclosure, Water Disclosure, Firm Value, and Media Exposure.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: KHESYA SHEPTIANI SAPUTRI
Date Deposited: 27 Mar 2026 04:46
Last Modified: 27 Mar 2026 04:46
URI: http://repository.upnvj.ac.id/id/eprint/41694

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