PENGARUH CARBON EMISSION DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Muhammad Galen Athallah, . (2026) PENGARUH CARBON EMISSION DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study was designed to analyze impact of Carbon Emission Disclosure (CED) and Corporate Social Responsibility (CSR) on firm value, with profitability serving as a moderating variable. Focusing on the manufacturing sector on Indonesia Stock Exchange (IDX) for period 2022–2025, this quantitative study employed purposive sampling to yield a sample of 44 companies with a total of 176 observations. Through panel data estimation using the Random Effects Model (REM), it was found CED has a significantly positive impact, while CSR has a significantly negative effect on firm value. On the other hand, profitability proxied by Return on Assets (ROA) was found to weaken the effect of CED but acts as an amplifier for the impact of CSR on firm value. These findings confirm market participants tend to integrate carbon emissions reports and profit capacity into their assessments, whereas the CSR disclosure agenda has not yet been fully met with positive sentiment by the market.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112219] [Pembimbing: Amdi Very Dharma] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji: Ayunita Ajengtiyas]
Uncontrolled Keywords: Carbon Emission Disclosure, Corporate Social Responsibility, Profitability, Firm Value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMMAD GALEN ATHALLAH
Date Deposited: 06 Sep 2026 17:50
Last Modified: 06 Sep 2026 17:50
URI: http://repository.upnvj.ac.id/id/eprint/51553

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