CD Skripsi

Pengaruh Pengungkapan Emisi Karbon Dan Akuntansi Hijau Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Transportasi & Logistik Yang Terdaftar Di Bei 2021-2023)

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ABSTRACT
This research aims to examine and analyze: (1) the effect of carbon emission
disclosure on company value, (2) the effect of green accounting on company value,
(3) the effect of carbon emission disclosure on company value moderated by
profitability, and (4) the effect of green accounting on company value moderated
by profitability. The population of this study consists of transportation and logistics
sector companies listed on the Indonesia Stock Exchange (IDX) for the period
2021-2023, totaling 37 companies. The sample size in this study is 22 companies,
obtained through purposive sampling. This research uses secondary data and is
categorized as quantitative research. Data analysis is conducted using SPSS 25
software. The results show that carbon emission disclosure has a positive effect on
company value. Meanwhile, green accounting does not have an effect on company
value, and profitability does not moderate the effect of carbon emission disclosure
on company value; however, profitability can moderate the effect of green
accounting on company value.
Keywords: Carbon Emission Disclosure, Green Accounting, Company Value,
Profitability.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102113207

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102113207

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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