CD Skripsi
Pengaruh Carbon Emission Disclosure Terhadap Nilai Perusahaan Dan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Sektor Manufaktur Dan Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
This research aims to empirically test the effect of Carbon Emission Disclosure on Company Value and Profitability as an Intervening Variable (Empirical Study of Manufacturing and Energy Sector Companies Listed on the Indonesian Stock Exchange in 2020-2022).
The population in this study includes all manufacturing and energy companies listed on the Indonesia Stock Exchange for 2020-2022, namely 275 companies. The sample in this research was 43 companies which were studied for 3 years, resulting in a total sample of 129 samples. Sampling in this study used a purposive sampling method, while the analysis tool for this research used SPSS software.
The results of this research show that the carbon emissions disclosure variable has no effect on firm value, carbon emissions disclosure has an effect on profitability, profitability has an effect on firm value, carbon emissions disclosure intervening with profitability has an effect on company value.
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