Arini, Wirna Sofi (2026) Kinerja Keuangan Memediasi Good Corporate Governance dan Carbon Emission Disclosure terhadap Nilai Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia. Masters thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of financial performance mediating good corporate governance, carbon emission disclosure on the financial performance of mining companies listed on the IDX in 2020-2024. Previous research still tends to examine good corporate governance, carbon emission disclosure, financial performance, and company value partially so that the relationship between variables in mining companies has not been thoroughly explained. This condition prompted this study to focus on mining companies due to fluctuations in coal prices, low environmental disclosure, and increasing cases of waste pollution which had an impact on the decline in company value. The research population is 204 mining companies listed on the Indonesia Stock Exchange in 2020-2024. This study uses a purposive sampling method with 15 mining companies as a sample observed during the 2020–2024 period, so that 75 research observations were obtained. Hypothesis testing using Smart PLS 3.0 software. The results of this study show that good corporate governance does not contribute to kinerja keuangan, while carbon emission disclosure has an optimal contribution to kinerja keuangan. In addition, good corporate governance and carbon emission disclosure also tend to make a weakening contribution to the company's Value. Kinerja keuangan is also not able to make an optimal contribution to the company's Value. Not only that, kinerja keuangan also does not have enough contribution to mediate good corporate governance and carbon emission disclosure to the company's Value. Keywords: Good Corporate Governance, Carbon Emission Disclosure, Financial Performance, Firm Value
| Item Type: | Thesis (Masters) | ||||||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic and Business > Magister Accounting | ||||||||||||
| Depositing User: | Wirna Sofi Arini | ||||||||||||
| Date Deposited: | 02 Jun 2026 07:48 | ||||||||||||
| Last Modified: | 02 Jun 2026 07:48 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53465 |
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