PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP FIRM VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INFRASTRUKTUR DI BURSA EFEK INDONESIA PERIODE 2021-2025

Wahyuningsih, Siti (2026) PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP FIRM VALUE DENGAN FINANCIAL PERFORMANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INFRASTRUKTUR DI BURSA EFEK INDONESIA PERIODE 2021-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to empirically test the role of financial performance as a moderating variable in the influence of green accounting and carbon emission disclosure on firm value. This quantitative study used SPSS 2026. The population was infrastructure sector companies that published financial statements and sustainability reports on the Indonesia Stock Exchange during the 2021-2025 period. The sample was selected using a purposive sampling method. This study included 284 companies. Multiple linear regression analysis and moderated regression analysis (MRA) were used. The results showed that green accounting had no effect on firm value, carbon emission disclosure had a significant positive effect on firm value, financial performance did not moderate the effect of green accounting on firm value, and financial performance moderated the effect of carbon emission disclosure on firm value. Keywords: Firm value, Green accounting, carbon emission disclosure, financial performance.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Firm value, Green accounting, carbon emission disclosure, financial performance. Keywords: Firm value, Green accounting, carbon emission disclosure, financial performance.
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SITI WAHYUNINGSIH SITI
Date Deposited:	22 Sep 2026 07:39
Last Modified:	22 Sep 2026 07:39
URI:	http://eprint.unipma.ac.id/id/eprint/9816

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