GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE: PENGARUHNYA TERHADAP NILAI PERUSAHAAN

Fitto Ramadhan, . (2024) GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE: PENGARUHNYA TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research aimed at examining the impact of green accounting, as measured by the PROPER rating and carbon emission disclosure with 18 disclosure items, on firm value using Tobin’s Q. The control variables in this study are financial performance and firm size. The sample in this research is drawn from companies listed on the Indonesia Stock Exchange and participants of the PROPER program during the period 2020-2022, selected based on purposive sampling. The data obtained includes 78 companies with a total of 234 samples. The analysis used is multiple linear regression. The results obtained using the software STATA/SE 14.2 indicate that green accounting and carbon emission disclosure do not have a significant impact on firm value. Based on the test results, it can be seen that these variables are less effective in influencing firm value, thus suggesting the need for further research. The implication of this study is that companies should be more environmentally conscious and pay attention to their performance in addressing environmental issues.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112207] [Pembimbing: Shinta Widyastuti] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Firm Value, Green Accounting, Carbon Emission Disclosure, Financial Performance, and Firm Size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FITTO RAMADHAN
Date Deposited: 23 Sep 2024 07:06
Last Modified: 23 Sep 2024 07:06
URI: http://repository.upnvj.ac.id/id/eprint/31026

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