PENGARUH KINERJA KARBON DAN INVESTASI HIJAU TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MODERASI

Najwa Nabila Adli, . (2026) PENGARUH KINERJA KARBON DAN INVESTASI HIJAU TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research utilizes a quantitative methodology to empirically examine the impact of carbon performance and green investment on firm value, while positioning green intellectual capital disclosure as a moderating factor. The research sample comprises 26 energy sector corporations listed on the Indonesia Stock Exchange (IDX) over the 2021–2025 timeframe. Employing a purposive sampling technique, the study generated 130 distinct observations. The empirical data was scrutinized via panel data regression under a Random Effects Model with robust standard errors at a 10% significance threshold. The empirical outputs reveal that neither carbon performance nor green investments exert a significant influence on firm value. Additionally, green intellectual capital disclosure fails to moderate the nexus between carbon performance or green investments and firm value. These outcomes imply that market participants do not yet prioritize carbon emissions management, green investments, or green intellectual capital disclosure as primary metrics when assessing energy sector firms. Future inquiries are encouraged to leverage more granular carbon emission metrics, broaden the sectoral framework, and integrate alternative relevant variables.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112016] [Pembimbing: Amrie Firmansyah] [Penguji 1: Ranti Nugraheni] [Ketua Penguji: Husnah Nur Laela Ermaya]
Uncontrolled Keywords: Carbon Performance, Green Investment, Green Intellectual Capital Disclosure, Firm Value, Energy Sector
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NAJWA NABILA ADLI
Date Deposited: 29 Aug 2026 04:47
Last Modified: 29 Aug 2026 04:47
URI: http://repository.upnvj.ac.id/id/eprint/51772

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