PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI

Raihan Ramadhan, . (2026) PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study examines the influence of environmental performance and carbon emission disclosure on firm value, with intellectual capital serving as a moderating variable, using 101 observations from energy companies listed on the IDX during 2021-2024. Employing a fixed-effect panel regression model, the results reveal that environmental performance negatively affects firm value, while carbon emission disclosure shows no significant effect. Additionally, intellectual capital weakens the negative impact of environmental performance on firm value but fails to moderate the relationship between carbon emission disclosure and firm value. These findings indicate that the market still perceives environmental initiatives as cost-driven activities that reduce short-term profitability, whereas carbon disclosure has yet to be viewed as strategic information for investment decisions. This study contributes to empirical evidence on how sustainability factors and knowledge-based assets interact in shaping market valuation within high-risk, high-emission energy industries.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112021] [Pembimbing: Amrie Firmansyah] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Rahmiyatus Syukra]
Uncontrolled Keywords: environmental performance, carbon emission disclosure, intellectual capital, firm value, energy sector
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: RAIHAN RAMADHAN
Date Deposited: 06 Apr 2026 06:58
Last Modified: 06 Apr 2026 06:58
URI: http://repository.upnvj.ac.id/id/eprint/41546

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