Pengaruh Carbon Emission Disclosure, Green Accounting Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
DOI:
https://doi.org/10.30871/jama.v10i1.9989Kata Kunci:
carbon emission disclosure, green accounting, ukuran perusahaan, nilai perusahaanAbstrak
Riset ini bertujuan untuk menguji dan melihat pengaruh dari carbon emission disclosure (CED), penerapan green accounting (GA) dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor energi yang tercatat di Bursa Efek Indonesia (BEI) pada periode 2019-2023 dengan data sekunder yang diperoleh dari laporan tahunan serta laporan keberlanjutan pada situs web perusahaan dan IDX. 10 sampel perusahaan sektor energi pada 2019-2023 dengan jumlah data observasi sebanyak 50 data. Carbon emission disclosure diukur dengan indeks CED, green accounting dinilai melalui rasio biaya lingkungan, ukuran perusahaan ditentukan dengan Ln total aset yang terdapat pada perusahaan tersebut dan nilai perusahaan yang diukur dengan q Tobin. Regresi data panel diterapkan untuk menganalisis data dalam studi ini. Temuan penelitian mengindikasikan bahwa pengungkapan emisi karbon dioksida memberikan dampak positif terhadap nilai perusahaan, sementara green accounting dan ukuran perusahaan tidak berpengaruh pada nilai tersebut. Implikasi penelitian ini menekankan pentingnya transparansi lingkungan dan tata kelola yang baik. Terlepas dari besar kecilnya skala entitas.
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