Rahmadhanie, Sandy Ayu Putri Rahmadhanie (2026) Pengaruh Profitabilitas dan Carbon Emission Disclosure terhadap Nilai Perusahaan Dimoderasi Ukuran Perusahaan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of profitability and carbon emission disclosure on firm value and to examine the role of firm size in moderating the effects of profitability and carbon emission disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. This study was conducted due to the inconsistency of previous research findings regarding the relationship between profitability and carbon emission disclosure with firm value. This study employs a quantitative approach using secondary data obtained from the financial statements and sustainability reports of energy sector companies listed on the Indonesia Stock Exchange. The population consisted of 66 companies, with sample selection conducted using purposive sampling based on predetermined criteria, resulting in 27 companies or 135 observations during the 2020-2024 period. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 through outer model evaluation, inner model evaluation, and hypothesis testing. The results show that profitability does not have a significant effect on firm value, and carbon emission disclosure also does not have a significant effect on firm value. Furthermore, firm size is proven to strengthen the effect of profitability on firm value. Meanwhile, firm size significantly moderates the effect of carbon emission disclosure on firm value in a negative direction, thereby weakening the relationship between carbon emission disclosure and firm value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Sandy Ayu Putri Rahmadhanie | ||||||||
| Date Deposited: | 03 Sep 2026 03:52 | ||||||||
| Last Modified: | 03 Sep 2026 03:52 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/59884 |
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