SOFFI, AUNI BHETRISIA SELOMITHA (2026) PENGARUH GREEN INNOVATION DAN ESG DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN CARBON EMISSION DISCLOSURE SEBAGAI VARIABEL MEDIASI. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Green Innovation and ESG Disclosure on Firm Value, with Carbon Emission Disclosure serving as a mediating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study focuses on energy companies listed on the IDX, driven by the increasing interest of investors in the implementation of sustainability principles to enhance corporate value. Employing a quantitative research approach based on secondary data obtained from annual reports and sustainability reports, this study analyzed 27 companies (81 observations) selected through purposive sampling. The relationships among variables were tested using the Partial Least Squares (PLS) method. The findings reveal that Green Innovation has no significant effect on either Firm Value or Carbon Emission Disclosure. In contrast, ESG Disclosure has a significant positive effect on both Firm Value and Carbon Emission Disclosure. Furthermore, Carbon Emission Disclosure is not able to mediate the relationship between Green Innovation and Firm Value, nor between ESG Disclosure and Firm Value. These findings suggest that investors place greater emphasis on comprehensive ESG transparency rather than solely on carbon emission reporting when evaluating company value. Therefore, ESG disclosure serves as a crucial instrument for strengthening market confidence and demonstrating the sustainability commitment of energy companies in Indonesia.
| 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: | AUNI BHETRISIA SELOMITHA SOFFI | ||||||||
| Date Deposited: | 08 Jul 2026 08:08 | ||||||||
| Last Modified: | 08 Jul 2026 08:08 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54861 |
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