PENGARUH CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN

Reghina Cahyani, . (2026) PENGARUH CARBON EMISSION DISCLOSURE, GREEN ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study analyzes Carbon Emission Disclosure, green accounting, Environmental Performance, and Firm Size as control variables for the value of energy sector companies listed on the Indonesia Stock Exchange between 2022-2024. The research methodology combines quantitative secondary data with panel data regression analysis using the Random Effect Model (REM). Purposive sampling was used to determine the sample, resulting in 26 companies with a total of 78 observations. The 18-item index created by Choi et al. (2013) was used to measure Carbon Emission Disclosure, the dummy method was used to measure the use of green accounting, and the PROPER rating from the Ministry of Environment and Forestry was used to measure Environmental Performance. The results show that company value is significantly negatively affected by Carbon Emission Disclosure, indicating that the market responds negatively to increased Carbon Emission Disclosure. It was found that the use of green accounting had no identifiable impact on company value, indicating that investors have not made green accounting practices a top priority when evaluating companies in the energy sector. In addition, Environmental Performance had no significant impact on company value, indicating that PROPER ratings are still not a major determinant of market value.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2210112197] [Pembimbing: Rahmasari Fahria] [Penguji 1: Amdi Very Dharma] [Ketua Penguji: Munasiron Miftah]
Uncontrolled Keywords:	Carbon Emission Disclosure, Environmental Performance, Firm Value, Green Accounting.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	REGHINA CAHYANI
Date Deposited:	29 Apr 2026 04:19
Last Modified:	29 Apr 2026 04:19
URI:	http://repository.upnvj.ac.id/id/eprint/41749

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