PENGARUH PENGUNGKAPAN EMISI KARBON DAN GREEN INVESTMENT TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024)

Ningrum, Yunita Cahya (2026) PENGARUH PENGUNGKAPAN EMISI KARBON DAN GREEN INVESTMENT TERHADAP NILAI PERUSAHAAN DENGAN GREEN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to determine the effect of carbon emission disclosure and green investment on firm value, with green intellectual capital serving as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative research approach was employed, utilizing regression analysis via SPSS software. The study population consisted of 73 companies, with a final sample of 28 companies. The results indicate that carbon emission disclosure has a significant negative effect on firm value, whereas green investment has a significant positive effect on firm value. Green intellectual capital was found to moderate the relationship between carbon emissions and firm value but did not moderate the relationship between green investment and firm value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Nilai Perusahaan, Firm Value, Pengungkapan Emisi Karbon, Carbon Emission Disclosure, Investasi Hijau, Green Investment, Modal Intelektual Hijau, Green Intellectual Capital
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NINGRUM CAHYA YUNITA
Date Deposited: 06 Oct 2026 06:32
Last Modified: 06 Oct 2026 06:32
URI: http://eprint.unipma.ac.id/id/eprint/9850

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