PENGARUH GREEN INNOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI

Rahmalita Septiani, . (2023) PENGARUH GREEN INNOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study which aims to determine the effect of green innovation as measured by 4 indicators of disclosure items and carbon emission disclosure on company value, and moderated by environmental performance. The sample in this research was taken from manufacturing sector companies listed on the Indonesia Stock Exchange in the 2020-2022 period which were selected based on the purposive sampling method. Data obtained from 37 companies with a total sample of 111. The results of the test showed that (1) Green Innovation did not have a significant influence on Company Value, (2) Carbon Emission Disclosure did not have a significant influence on Company Value, (3) Environmental Performance cannot strengthen the relationship between Green Innovation and Company Value, (4) Environmental Performance cannot strengthen the relationship between Carbon Emission Disclosure and Company Value. Based on the test results, it can be seen that these variables are less effective in influencing company value, so they can be used as further research.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112020] [Pembimbing: Erna Hernawati] [Ketua Penguji: Dianwicaksih Arieftiara] [Penguji 1: Andy Setiawan]
Uncontrolled Keywords: Firm Value, Green Innovation, Carbon Emission Disclosure, Environmental Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Rahmalita Septiani
Date Deposited: 21 Mar 2024 02:50
Last Modified: 21 Mar 2024 02:50
URI: http://repository.upnvj.ac.id/id/eprint/27944

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