Habibullah, Ulil (2026) Pengaruh Carbon Emission Disclosure dan Green Innovation terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the effect of carbon emission disclosure and green innovation on firm value, with good corporate governance as a moderating variable, in basic materials sector companies listed on the Indonesia Stock Exchange during 2022–2024. Good corporate governance is proxied by the proportion of independent commissioners. This study uses a quantitative approach with secondary data obtained from the companies’ annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 39 companies with 117 observations, and firm value is measured by Tobin’s Q. Data were analyzed using panel data regression with the Random Effect Model and Moderated Regression Analysis (MRA) to test direct and moderating effects. Carbon emission disclosure and green innovation have no significant effect on firm value. Good corporate governance does not moderate the effect of carbon emission disclosure or green innovation on firm value. The findings indicate that investors do not yet perceive carbon emission disclosure and green innovation as economically valuable signals, as they are still viewed as administrative compliance and long-term commitments. Furthermore, the role of independent commissioners remains limited to meeting formal capital market regulatory requirements, so it has not strengthened the credibility of environmental information in the eyes of investors. Keywords: carbon emission disclosure, green innovation, good corporate governance, firm value, basic materials
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Mr. ulil Habibullah | ||||||||
| Date Deposited: | 23 Oct 2026 07:57 | ||||||||
| Last Modified: | 23 Oct 2026 07:57 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/61143 |
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