Prastiwi, Delima Putri (2026) PENGARUH CARBON EMISSION DISCLOSURE DAN ENVIRONMENTAL COST TERHADAP NILAI PERUSAHAAN DENGAN ASSURANCE PROVIDER SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study examines the effect of carbon emission disclosure and environmental cost on firm value, as well as the role of assurance provider as a moderating variable, in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using secondary data from annual reports and sustainability reports. The sample was determined through purposive sampling, resulting in 87 companies with 348 observational data points, processed using IBM SPSS version 25. The results show that carbon emission disclosure and environmental cost each have a significant negative effect on firm value. Assurance provider is proven to moderate both effects, albeit in opposite directions: it strengthens the negative effect of carbon emission disclosure, while it weakens the negative effect of environmental cost. Both moderating effects are classified as pure moderators, meaning that assurance provider only alters the strength of the relationship between the independent variables and firm value through an interaction effect, without having a significant direct effect on firm value itself. These findings indicate that the market tends to perceive carbon emission disclosure as a signal of environmental burden and risk, which becomes more convincing to investors once independently verified. Conversely, environmental cost is more likely perceived as a credible sustainability investment once verified by an assurance provider.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Carbon Emission Disclosure; Environmental Cost; Nilai Perusahaan; Firm Value; Assurance Provider; Basic Materials |
| Subjects: | A Social Sciences > HF Commerce A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PRASTIWI PUTRI DELIMA |
| Date Deposited: | 24 Sep 2026 06:43 |
| Last Modified: | 24 Sep 2026 06:43 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9828 |
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