Veronica Angela Citra Widasari, . (2025) PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN, DAN BIAYA LINGKUNGAN TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to investigate the impact of carbon emissions disclosure, environmental performance, and environmental costs on company value. This study emerged in response to the increasing urgency of environmental issues, particularly in the energy sector. The research subjects include energy companies in Indonesia listed on the Indonesia Stock Exchange during the period 2021-2024. Through purposive sampling, 30 companies with four years of observation were obtained, resulting in 120 observations. A quantitative approach was applied with data analysis using multiple linear regression through Stata MP17. The findings in this study reveal that carbon emissions disclosure does not affect company value, while environmental performance and environmental costs have a significant negative impact on company value. Furthermore, the control variables of leverage and company size did not show any effect on company value. The implications of these findings suggest that corporate environmental initiatives are not necessarily viewed as value-adding by investors, especially if they are perceived to burden the company's financial performance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112137] [Pembimbing: Murdhaningsih] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Firm Value, Carbon Emission Disclosure, Environmental Performance, Environmental Costs |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | VERONICA ANGELA CITRA WIDASARI |
| Date Deposited: | 30 Mar 2026 02:03 |
| Last Modified: | 30 Mar 2026 02:03 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41517 |
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