CD Skripsi
PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN, KINERJA KEUANGAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN
This study aims to test and analyze the effect of disclosure of carbon
emissions, environmental performance, and Corporate Social Responsibility on
firm value. The population in this study were 65 mining companies listed on the
Indonesia Stock Exchange (IDX) for the period 2018-2022. While the sample
technique in this study uses purposive sampling technique, which is based on
certain criteria such as being consistently listed on the IDX and presenting
complete data needed in this study so that the number of samples obtained is 24
companies with 5 years of observation so that the amount of observed data is 120
data. The data used in this study are secondary data obtained through annual
reports and sustainability reports of mining companies for the 2018-2022 period.
The data analysis technique used in this research is analysis with the Structural
Equation Model (SEM) model based on Partial Least Square (PLS) using
WarpPLS 8.0. The results of this study indicate that disclosure of carbon
emissions affects firm value. Environmental performance affects firm value.
Financial performance has no effect on firm value. Then, Corporate Social
Responsibility affects firm value.
Keywords: Disclosure of carbon emissions, environmental performance,
financial performance, Corporate Social Responsibility, firm value.
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