PENGARUH CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL AWARD SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA TAHUN 2020-2025

Wanthi, Senja Puspa Iva (2026) PENGARUH CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN ENVIRONMENTAL AWARD SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA TAHUN 2020-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to obtain empirical evidence regarding the effect of carbon emission disclosure on firm value with environmental award as a moderating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. This is quantitative research using secondary data sourced from the annual reports and sustainability reports of energy sector companies, accessed through idx.co.id and each company’s website. The population of this study consisted of 76 energy sector companies listed on the IDX. The sample was determined using the purposive sampling method, resulting in 49 companies with an observation period of 6 years. After data transformation and outlier treatment, 253 observations were deemed eligible for analysis. The data analysis technique used Moderated Regression Analysis (MRA), processed with IBM SPSS Statistics version 25. The results show that carbon emission disclosure has a positive but insignificant effect on firm value, and that environmental award is not able to significantly moderate the effect of carbon emission disclosure on firm value. Simultaneously, however, carbon emission disclosure together with the control variables leverage, firm size, and return on assets has a significant effect on firm value.”

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Carbon Emission Disclosure; Environmental Award; Nilai Perusahaan; Sektor Energi
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: IVA PUSPA SENJA
Date Deposited: 30 Oct 2026 02:47
Last Modified: 30 Oct 2026 02:47
URI: http://eprint.unipma.ac.id/id/eprint/10807

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