DETAIL KOLEKSI

Pengaruh carbon emission disclosure, eco-efficiency, green innovation, financial performance, dan kinerja lingkungan terhadap nilai perusahaan

2.5


Oleh : Dedi Apriandi

Info Katalog

Nomor Panggil : 023002104011

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2023

Pembimbing 1 : Hexana Sri Lastanti

Subyek : Corporations - Accounting

Kata Kunci : carbon emission disclosure, eco-efficiency, green innovation, financial performance.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2023_TA_SAK_023002104011_Halaman-Judul.pdf 12
2. 2023_TA_SAK_023002104011_Lembar-Pengesahan.pdf 6
3. 2023_TA_SAK_023002104011_Bab-1-Pendahuluan.pdf 12
4. 2023_TA_SAK_023002104011_Bab-2-Tinjauan-Pustaka.pdf 27
5. 2023_TA_SAK_023002104011_Bab-3-Metodologi-Penelitian.pdf 12
6. 2023_TA_SAK_023002104011_Bab-4-Hasil-dan-Pembahasan.pdf 17
7. 2023_TA_SAK_023002104011_Bab-5-Kesimpulan.pdf 2
8. 2023_TA_SAK_023002104011_Daftar-Pustaka.pdf 4
9. 2023_TA_SAK_023002104011_Lampiran.pdf 5

T Tujuan penelitian ini untuk menguji pengaruh carbon emission disclosure, ecoefficiency, green innovation, financial performance, dan kinerja lingkungan terhadapnilai perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yangberupa laporan keuangan dan laporan keberlanjutan perusahaan manufaktur di BursaEfek Indonesia pada periode waktu tahun 2019-2021. Sampel dipilih denganmenggunakan teknik purposive sampling. Perusahaan yang memenuhi kriteriaberjumlah 40 dari semua data observasi sebanyak 176 perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia tahun 2019-2021. Hasil penelitian menunjukkanbahwa financial performance dan kinerja lingkungan berpengaruh positif terhadapnilai perusahaan sedangkan eco-efficiency berpengaruh negatif terhadap nilaiperusahaan. Carbon emission disclosure dan green innovation tidak berpengaruhterhadap nilai perusahaan.

T The purpose of this study was to examine the influence of carbon emission disclosure,eco-efficiency, green innovation, financial performance, and environmentalperformance on firm value. The data used in this study were secondary data in theform of annual report and sustainability report of manufacture companies on theIndonesia Stock Exchange in the 2019-2021 time period. The sample was chosendeliberately by using purposive sampling. Companies that met the criteria amount to40 of 176 manufacture companies listed on the Indonesia Stock Exchange in 2019-2021. The results of the study showed that financial performance and environmentalperformance had a positive effect on firm value, while eco-efficiency had a negativeeffect on firm value. Carbon emission disclosure and green innovation did not haveeffect.

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