Fatkhurrozi, Bima Akmal (2024) Pengaruh Penerapan Green Accounting, Pengungkapan Emisi Karbon, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study investigates the impact of green accounting implementation, carbon emission disclosure, and sustainability report disclosure on firm value among energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research is grounded in the stakeholder, legitimacy, and agency theories, which suggest that companies practicing transparency in environmental and sustainability reporting can positively influence their perceived value. Using quantitative methods and Partial Least Squares (PLS) analysis, this study examines how these disclosures contribute to a firm's market value as perceived by investors, especially in a sector significantly contributing to carbon emissions in Indonesia. The findings reveal that while green accounting practices and sustainability report disclosures positively affect firm value by enhancing transparency and credibility, carbon emission disclosures show inconsistent results in influencing firm value. Keywords: Green Accounting, Carbon Emission Disclosure, Sustainability Report, Firm Value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Bima Akmal Fatkhurrozi | ||||||||
| Date Deposited: | 05 Dec 2024 07:13 | ||||||||
| Last Modified: | 05 Dec 2024 07:13 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/32540 |
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