Octavia, Ayunda Fransis (2026) Pengaruh Sustainability Report Disclosure dan Carbon Risk terhadap Nilai Perusahaan Dimoderasi Environmental Performance (PROPER) pada Perusahaan Pertambangan dan Energi di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of sustainability report disclosure and carbon risk on firm value, with environmental performance proxied by PROPER as a moderating variable. The study was conducted on mining and energy companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using the purposive sampling method, resulting in 11 companies with 55 observations. This study uses secondary data obtained from annual reports, sustainability reports, and PROPER publications. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics. The results show that sustainability report disclosure and carbon risk have a negative and significant effect on firm value. Meanwhile, environmental performance is not proven to moderate the effect of sustainability report disclosure or carbon risk on firm value. However, environmental performance has a positive and significant direct effect on firm value. Keywords: Carbon Risk, Environmental Performance, Firm Value, PROPER, Sustainability Report Disclosure, Tobin’s Q.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ayunda Fransis | ||||||||
| Date Deposited: | 02 Jul 2026 07:56 | ||||||||
| Last Modified: | 02 Jul 2026 07:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54454 |
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