PENGARUH PENGUNGKAPAN EMISI KARBON DAN GREEN BANKING TERHADAP NILAI PERUSAHAAN

Fitri Syofiah, . (2025) PENGARUH PENGUNGKAPAN EMISI KARBON DAN GREEN BANKING TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study seeks to objectively investigate the impact of carbon emission disclosure and green banking on corporate value, controlling for profitability, firm size, and sales growth. The study population comprises banking sector firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sample was acquired using purposive sampling, yielding 36 companies and a total of 124 study samples. The data utilized is secondary data acquired from the firms' annual and sustainability reports via the official IDX website or directly from the companies' websites. The hypothesis testing methodologies encompass panel data model evaluation, classical assumption verification, hypothesis examination, and regression analysis utilizing STATA 17 as the analytical instrument. The findings suggest that carbon emission disclosure and green banking factors do not influence firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112057] [Pembimbing: Shinta Widyastuti] [Penguji 1: Amrie Firmansyah] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Carbon Emissions Disclosure, Green Banking, Firm Value, Bank, GRI Standard
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FITRI SYOFIAH
Date Deposited: 03 Sep 2025 07:35
Last Modified: 03 Sep 2025 07:35
URI: http://repository.upnvj.ac.id/id/eprint/37617

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