Saputra, Adittiya Panji (0026) PENGARUH CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
Adittiya Panji Saputra 2026. The Effect of Carbon Emission Disclosure on Firm Value with Corporate Governance as a Moderating Variable. Undergraduate Thesis, Accounting Study Program, Faculty of Economics and Business, UNIVERSITAS PGRI MADIUN. Supervisors: (I) Dr. Abd. Rohman T., S.E., M.SA., CSRS., CSRA.; (II) Richo Diana Aviyanti, S.E., M.Ak. This study aims to analyze the effect of Carbon Emission Disclosure on Firm Value, using Corporate Governance as a moderating variable, within companies in the basic materials sector listed on the Indonesia Stock Exchange for the 2021– 2024 period. The study employs a quantitative approach utilizing secondary data. The research sample consists of 87 companies (348 observations) selected through purposive sampling. Data analysis was conducted using IBM SPSS Statistics 25, applying multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that Carbon Emission Disclosure has a negative and significant effect on Firm Value. Furthermore, Corporate Governance is found to moderate the relationship between Carbon Emission Disclosure and Firm Value. These findings suggest that the implementation of good corporate governance enhances the credibility of environmental information, thereby strengthening the link between carbon emission disclosure and firm value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Carbon Emission Disclosure, Nilai Perusahaan, Corporate Governance, Moderated Regression Analysis (MRA), Sektor Basic Materials. |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SAPUTRA PANJI ADITTIYA |
| Date Deposited: | 20 Oct 2026 05:12 |
| Last Modified: | 20 Oct 2026 05:12 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10512 |
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