MODAL INTELEKTUAL MEMODERASI PENGUNGKAPAN EMISI KARBON DAN INVESTASI HIJAU: DAMPAK TERHADAP NILAI PERUSAHAAN

I Putu Wisnu Ardana, . (2026) MODAL INTELEKTUAL MEMODERASI PENGUNGKAPAN EMISI KARBON DAN INVESTASI HIJAU: DAMPAK TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the effect of carbon emission disclosure and green investment on firm value, as well as to examine the moderating role of intellectual capital. This study focuses on energy sector companies listed on the Indonesia Stock Exchange during the 2022 to 2024 period. This study applies a quantitative approach using multiple regression analysis (MRA). The research sample consists of 38 energy companies with 114 observations and uses a balanced sample. The results show that carbon emission disclosure has no effect on firm value. Green investment has a positive effect on firm value. Intellectual capital strengthens the effect of carbon emission disclosure on firm value, but does not moderate the effect of green investment on firm value. These findings indicate that green investment can serve as a positive signal for investors, while the effectiveness of carbon emission disclosure in increasing firm value depends on the company’s ability to manage intellectual capital.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112089] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 2: Ranti Nugraheni] [Ketua Penguji: Ferry Irawan]
Uncontrolled Keywords: Firm Value, Carbon Emission Disclosure, Green Investment, Intellectual Capital, Energy
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: I PUTU WISNU ARDANA
Date Deposited: 31 Aug 2026 06:49
Last Modified: 31 Aug 2026 06:49
URI: http://repository.upnvj.ac.id/id/eprint/51314

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