GIANJARSARI, INGGRIT WAHYU (2026) PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to examine the effect of green accounting and carbon emission disclosure on firm value and to analyze the moderating role of corporate governance in these relationships. This research employed a quantitative approach with an associative research design. The study used secondary data obtained from the annual reports and sustainability reports of basic materials companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 87 companies with a total of 348 observations. Data were collected through documentation and content analysis, while data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that green accounting has a significant effect on firm value. Carbon emission disclosure also has a significant effect on firm value. Furthermore, corporate governance significantly strengthens the relationship between green accounting and firm value, as well as between carbon emission disclosure and firm value, indicating its role as a quasi-moderator. These findings suggest that the implementation of environmental practices supported by sound corporate governance enhances investor confidence and increases firm value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Green Accounting. Carbon Emission Disclosure. Corporate Governance. Nilai Perusahaan. Green Accounting. Carbon Emission Disclosure. Corporate Governance. Firm Value. |
| Subjects: | A Social Sciences > HF Commerce A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | GIANJARSAR WAHYU INGGRIT |
| Date Deposited: | 24 Sep 2026 06:46 |
| Last Modified: | 24 Sep 2026 06:46 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9829 |
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