Luthfi Darmawan, . (2025) PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA KARBON TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research utilizes a quantitative approach to evaluate the influence of Carbon Emission Disclosure and Carbon Performance on Company Value, with Intellectual Capital serving as the moderating variable. The study's population comprises 63 companies in the mining sub-industry that are listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This research sample consists of 35 mining companies selected through a purposive sampling method. The study gathered a total of 94 observations covering the 2020-2023 period. Data analysis was conducted using panel data regression with the STATA analysis tool at a significance level of 5%. The findings reveal that carbon emission disclosure negatively impacts company value, whereas carbon performance exerts a positive influence on company value. Furthermore, the study discovered that intellectual capital does not successfully moderate the relationship between carbon emission disclosure and carbon performance with company value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112147] [Pembimbing: Amrie Firmansyah] [Penguji 1: Suparna Wijaya] [Penguji 2: Dewi Darmastuti] |
| Uncontrolled Keywords: | Carbon Emission, Firm Value, Intellectual Capital |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | LUTHFI DARMAWAN |
| Date Deposited: | 13 Feb 2025 02:18 |
| Last Modified: | 13 Feb 2025 02:18 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34449 |
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