Farhan, Muhamad Risa (2025) Pengaruh Pengungkapan Emisi Karbon, Struktur Modal, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Yang Dimoderasi Kinerja Lingkungan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to analyze the effect of carbon emission disclosure, capital structure, and firm size on firm value, and assess the role of environmental performance as a moderating variable in the relationship. This study also aims to provide an empirical understanding of how these factors can affect firm value, especially in the midst of increasingly stringent sustainability demands and environmental regulations. The research method used is a quantitative approach with Structural Equation Modeling (SEM) Partial Least Square (PLS) technique through SmartPLS 4.0 software. Data were collected from financial reports, annual reports, and sustainability reports published by the company. The indicators used include disclosure of carbon emissions, capital structure, firm size, firm value, and environmental performance based on PROPER assessment. The results showed that the disclosure of carbon emissions and company size has a significant positive effect on firm value. Meanwhile, capital structure has no effect on firm value. In addition, environmental performance is proven to moderate the effect of carbon emission disclosure on firm value, but environmental performance cannot moderate the effect of capital structure and firm size on firm value. Keywords: Carbon Emission Disclosure, Capital Structure, Firm Size, Firm Value, Environmental Performance
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Muhamad Risa Farhan | ||||||||
| Date Deposited: | 11 Jun 2025 08:48 | ||||||||
| Last Modified: | 11 Jun 2025 08:48 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/37356 |
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