Dewa, Nicholas Bintang Satria (2026) Pengaruh Profitabilitas, Green Accounting, dan Pengungkapan Emisi Karbon Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Barang Baku Yang Terdaftar Di BEI Periode 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of profitability, green accounting, and carbon emission disclosure on firm value, with firm size as a moderating variable. The research was conducted on companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The background of this study is based on the growing attention to environmental issues and stakeholder demands that require companies not only to focus on profit generation but also to consider environmental responsibility in their operational activities. This study employs a quantitative method. The research population consists of 92 companies in the basic materials sector listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, resulting in a sample of 14 companies with a total of 56 observational data points over a four-year period. The data were analyzed using Moderated Regression Analysis (MRA). Prior to hypothesis testing, this study conducted classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that green accounting has a positive and significant effect on firm value. Meanwhile, profitability and carbon emission disclosure do not have a significant effect on firm value. Furthermore, firm size is unable to moderate the relationship between profitability, green accounting, and carbon emission disclosure on firm value. These findings indicate that the market places greater attention on the environmental accounting practices implemented by companies than on firm size itself. The results of this study also support Legitimacy Theory and Stakeholder Theory, which emphasize the importance of corporate environmental responsibility in building the trust of investors and the public.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nicholas Bintang Satria Dewa | ||||||||
| Date Deposited: | 06 Jul 2026 01:49 | ||||||||
| Last Modified: | 06 Jul 2026 01:49 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54607 |
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