Maushufi, Nadhira Nuril (2015) PENGARUH CARBON EMISSION DISCLOSURE DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL PERFORMANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR BASIC MATERIALS YANG TERDAFTAR DI BEI TAHUN 2021-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study analyzes the effect of Carbon Emission Disclosure, Green Accounting on Firm Value with Environmental Performance as moderation in the basic materials sector on the Indonesia Stock Exchange (IDX) for the period 2021-2023. There are 25 basic materials sector companies that meet the sample criteria in this study. The sampling technique used was purposive sampling to produce 75 sample data. This study uses secondary data. The data analysis technique in this study uses Partial Least Square - Structural Equation Modeling (PLS-SEM) using the SmartPLS 3.0 software test tool. The results of this study state that firm value can be influenced by carbon emission disclosure and green accounting. Environmental performance is also proven to moderate the relationship between carbon emission disclosure and firm value. On the other hand, environmental performance is proven to be unable to moderate the relationship between green accounting and firm value. This study contributes to the literature of sustainable accounting literature, especially regarding the relationship between Carbon Emission Disclosure, Green Accounting, and Firm Value. The research findings can enrich the conceptual framework on the role of environmental performance in assessing the sustainable strategy of the basic materials sector. Keywords: Carbon Emission Disclosure, Green Accounting, Environmental Performance, Firm Value.
| 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: | Nadhira Nuril Maushufi | ||||||||
| Date Deposited: | 18 Jul 2025 06:24 | ||||||||
| Last Modified: | 18 Jul 2025 06:24 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39855 |
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