Kamila, Tsania Rofine (2026) Pengaruh Penerapan Green Accounting, Carbon Emission Disclosure dan Leverage terhadap Firm Value Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine and analyze the influence of green accounting, carbon emission disclosure, and leverage on firm value. The sample for this study was determined using purposive sampling based on predetermined criteria. A total of 41 companies that met the criteria were selected. These companies are listed on the Indonesia Stock Exchange (IDX) and have published financial statements as well as annual reports for the 2020-2024 period. The researcher analyzed the data using panel data regression with the help of the EViews 13 application. The results of the study show that green accounting has a negative effect on firm value, meaning that when a company increases the implementation of green accounting, it will lead to a decrease in firm value. Meanwhile, carbon emission disclosure and leverage have no effect on firm value. These findings emphasize that companies need to integrate environmental concerns with the achievement of financial performance in order to increase firm value. Keywords: Green Accounting, Carbon Emission Disclosure, Leverage, Firm Value
| 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: | Tsania Rofine Kamila | ||||||||
| Date Deposited: | 06 Jul 2026 02:24 | ||||||||
| Last Modified: | 06 Jul 2026 02:24 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54500 |
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