PENGARUH KINERJA LINGKUNGAN, AKUNTANSI HIJAU, DAN KINERJA KARBON TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI FREKUENSI RAPAT DIREKSI

Fransiskus Junior Sipangkar, . (2026) PENGARUH KINERJA LINGKUNGAN, AKUNTANSI HIJAU, DAN KINERJA KARBON TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI FREKUENSI RAPAT DIREKSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs a quantitative approach to empirically analyze the effects of environmental performance, green accounting, and carbon performance on firm value, with board meeting frequency serving as a moderating variable. The sample consists of 24 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected using a purposive sampling technique. A total of 80 observations were obtained for the 2020–2024 period. The data were analyzed using panel data regression with STATA 17 at a 10% significance level. The results indicate that environmental performance does not have a significant effect on firm value, while green accounting and carbon performance show a significant negative effect on firm value. Furthermore, the frequency of board meetings weakens the negative effects of green accounting and carbon performance on firm value but does not moderate the relationship between environmental performance and firm value.

Item Type: Thesis (Skripsi)
Additional Information: 2210112140 Dr. Amrie Firmansyah, S.E., M.M., M.Ak., M.E., M.A., M.H., CSRS, CSRA, CRP. Dr. Ali Tafriji Biswan, SE, S.S.T., Ak., M.Ak. Danang Mintoyuwono, SE, M.Ak.,CGAA
Uncontrolled Keywords: environmental performance, green accounting, carbon performance, board meeting frequency
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FRANSISKUS JUNIOR SIPANGKAR
Date Deposited: 06 Apr 2026 01:36
Last Modified: 06 Apr 2026 01:36
URI: http://repository.upnvj.ac.id/id/eprint/41141

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