Image of Pengungkapan Emisi Karbon Sebagai Mekanisme Peningkatan Kinerja Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertambangan, Perkebunan Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
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Pengungkapan Emisi Karbon Sebagai Mekanisme Peningkatan Kinerja Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Pertambangan, Perkebunan Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)

ABSTRACT
This study aims to examine the effect of carbon emission disclosure on firm value and the effect of carbon emission disclosure on firm value mediated by financial performance, operating performance and cost of equity on mining, plantation and manufacturing companies that registered in Indonesia Stock Exchange period 2015-2017. The results of this research showed that carbon emission disclosure had no effect on firm value with significance level of >0.05. The results also showed that financial performance and operating performance is able to mediate the effect of carbon emission disclosure on firm value with significance level of ≤0.05, meanwhile cost of equity is not able to mediate the effect of carbon emission disclosure on firm value with significance level of >0.05.
Keywords: Carbon emission disclosure, Financial Performance, Operating Performance, Cost of Equity, and Firm Value.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0023)
02 03. 120 (0023)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0023)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 93 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0023)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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