Gamar, Moh. Frisal Al (2024) Pengaruh Pengungkapan Laporan Keberlanjutan, Emisi Karbon, Green Accounting, Dan Profitabilitas Terhadap Nilai Perusahaan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study examines the effect of carbon emissions disclosure, sustainability report disclosure, green accounting, and profitability on firm value in energy sector companies listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX). Multiple linear regression analysis was conducted in this study using quantitative methods and SPSS 26 software. The sample consisted of 20 companies selected through a purposive sampling approach, for a total of 60 samples. The results showed that disclosure of sustainability reports and green accounting had a significant impact on firm value, but disclosure of carbon emissions did not have the same impact. Firm value is significantly influenced by profitability. The findings of this study indicate the importance of disclosure and social responsibility through sustainability reports and green accounting, which offer important information for stakeholders.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Moh. Frisal Al Gamar | ||||||||
| Date Deposited: | 22 Jul 2024 08:52 | ||||||||
| Last Modified: | 22 Jul 2024 08:52 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26769 |
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