PENGARUH GREENHOUSE GAS EMISSIONS DISCLOSURE DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL FLEXIBILITY SEBAGAI VARIABEL MODERASI

Yolanda Maharani Malino, . (2025) PENGARUH GREENHOUSE GAS EMISSIONS DISCLOSURE DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL FLEXIBILITY SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study aimed at determining the effect of greenhouse gas emissions disclosure and environmental performance on firm value, with financial flexibility as a moderating variable. The data used in this study are secondary data obtained from the annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. Purposive sampling was employed as the sampling technique, with 58 companies serving as observation objects. The data analysis technique used was panel data regression with STATA 17. The results of the study indicate that greenhouse gas emissions disclosure has no effect on firm value, environmental performance has no effect on firm value, financial flexibility is unable to moderate the effect of greenhouse gas emissions disclosure on firm value, and financial flexibility is also unable to moderate the effect of environmental performance on firm value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112201} [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Ferry Irawan] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Greenhouse Gas Emissions Disclosure, Environmental Performance, Firm Value, Financial Flexibility
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: YOLANDA MAHARANI MALINO
Date Deposited: 06 Aug 2025 02:13
Last Modified: 06 Aug 2025 02:13
URI: http://repository.upnvj.ac.id/id/eprint/38010

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