Setyawati, Yunita Anggraini (2026) Pengaruh Carbon Emission Disclosure, Intellectual Capital, Capital Structure, Financial Performance, dan Firm Size Terhadap Firm Value Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of Carbon Emission Disclosure, Intellectual Capital, Capital Structure, Financial Performance, and Firm Size on Firm Value in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. This research uses a quantitative approach by utilizing secondary data obtained from the company's annual report and sustainability report. The research population consists of 91 energy sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 55 companies that met the research criteria with a total of 220 observations over four years of observation. The analysis method used is panel data regression with the help of EViews 13 software. Based on the model selection test results, the Fixed Effect Model (FEM) is the most suitable model to use in this research. Furthermore, estimation is performed using Panel EGLS (Cross-section Weights) to address the heteroskedasticity found in the model. The research results show that Carbon Emission Disclosure significantly affects Firm Value, Intellectual Capital significantly affects Firm Value, and Capital Structure significantly affects Firm Value. Meanwhile, Financial Performance and Firm Size do not significantly affect Firm Value. The findings of this study indicate that optimal management of intellectual assets and capital structure can enhance firm value, while carbon emission disclosure is still perceived as a factor that can decrease firm value in the energy sector during the study period. This research is expected to contribute to companies in formulating strategies to increase firm value, serve as a consideration for investors in making investment decisions, and enrich the literature on factors affecting firm value in energy sector companies in Indonesia.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Yunita Anggraini Setyawati | ||||||||
| Date Deposited: | 10 Jul 2026 01:39 | ||||||||
| Last Modified: | 10 Jul 2026 01:39 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55063 |
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