Kumala, Nela Nafaza (2026) Pengaruh Carbon Emission Disclosure, Kinerja Lingkungan, dan Good Corporate Governance terhadap Nilai Perusahaan Dimoderasi Ukuran Perusahaan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the influence of carbon emission disclosure, environmental performance, and good corporate governance on company value with company size as a moderation variable. The object of this research is a basic material sector company listed on the Indonesia Stock Exchange for the 2022–2024 period. The research sample was determined using the purposive sampling technique so that 32 companies were obtained with a total of 96 observation data. This study uses a quantitative method with Moderated Regression Analysis (MRA) analysis technique and is processed using the EViews.13 application. The results of the study show that carbon emission disclosure has no effect on company value, environmental performance has a negative effect on company value, and good corporate governance has a positive effect on company value. In addition, the size of the company is able to moderate the influence of carbon emission disclosure on the company's value, the size of the company is also able to moderate the influence of environmental performance on the company's value, but it is not able to moderate the influence of good corporate governance on the company's value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nela Nafaza Kumala | ||||||||
| Date Deposited: | 10 Jul 2026 03:12 | ||||||||
| Last Modified: | 10 Jul 2026 03:12 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54625 |
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