Riza, Afifuddin Abror (2026) Pengaruh Carbon Emision Disclosure, Leverage, dan Profitabilitas Terhadap Nilai Perusahaan yang Terdaftar Pada Indeks Saham LQ45. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Sustainability concerns encourage firms to disclose their carbon emission footprint as a form of environmental responsibility, while investors continue to weigh financing structure and earning capacity when valuing a company. This study analyzes the effect of carbon emission disclosure, leverage, and profitability on firm value among companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2021–2025 period. The researcher applies a quantitative approach in which firm value is proxied by Price to Book Value, carbon emission disclosure is measured through content analysis based on the GRI 305 disclosure index, leverage is measured by the Debt to Equity Ratio, and profitability is measured by Return on Assets. The sample covers 25 firms selected through purposive sampling, forming panel data of 125 observations. The researcher analyzes the data using panel data regression with the Fixed Effect Model processed in Eviews. The results show that broader carbon emission disclosure tends to lower investor valuation because such information is read as a signal of environmental risk and cost. Controlled use of debt is instead viewed by investors as a signal of the firm's ability to manage external financing, whereas a strong capacity to generate earnings drives a more favorable investor valuation of the firm. Firms still need to disclose carbon emission information to maintain transparency and business sustainability in the future.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Management | ||||||||
| Depositing User: | Afifuddin Abror Riza | ||||||||
| Date Deposited: | 13 Oct 2026 03:50 | ||||||||
| Last Modified: | 13 Oct 2026 08:57 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/60692 |
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