Daffa Sayyid Ijlaal Tuasikal, . (2026) PENGARUH PENGUNGKAPAN EMISI KARBON, PENGUNGKAPAN SOSIAL, DAN KOMITE KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This quantitative study aims to analyze the effect of carbon emission disclosure, social disclosure, and the sustainability committee on firm value in the Basic Materials sector. Firm value is proxied by Tobin’s Q, carbon emission disclosure is measured using a Carbon Emission Disclosure index, social disclosure is measured using an index based on GRI Standards 2021, and the sustainability committee is measured using a dummy variable. The study uses secondary data obtained from annual reports and sustainability reports of Basic Materials companies listed on the Indonesia Stock Exchange for the period 2022 to 2024. Purposive sampling yields 34 companies with a total of 102 firm year observations are analyzed using panel data regression with a Random Effect model and Stata 12 software. The results show that carbon emission disclosure has a negative effect on firm value, while social disclosure and the sustainability committee do not have a significant effect on firm value. The findings of this study can be used as a reference for developing the literature on the relationship between sustainability pillars and firm value in emerging markets, for regulators in strengthening sustainability reporting frameworks, and for investors and future researchers in integrating sustainability aspects into firm valuation.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112195] [Pembimbing: Ni Putu Eka Widiastuti] [Penguji 1: Husnah Nur Laela Ermaya] [Ketua Penguji : Ali Tafriji Biswan] |
| Uncontrolled Keywords: | Firm Value, Carbon Emission Disclosure, Social Disclosure, Sustainability Committee, Basic Materials |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | DAFFA SAYYID IJLAAL TUASIKAL |
| Date Deposited: | 05 May 2026 07:51 |
| Last Modified: | 05 May 2026 07:51 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41760 |
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