PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN

YUSUF, M. AFIF ADNAN and Novriansa, Agil (2023) PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of carbon emissions disclosure, environmental performance and audit committees on firm value. The environmental factors observed include disclosure of carbon emissions and environmental performance, while the company's internal factors are the audit committee. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2021. A total of 26 company-year samples were obtained using the purposive sampling technique, but there were 2 data that were reduced due to being included in outlier data, resulting in 24 overall samples. The data analysis technique used was panel data regression using the Eviews 11 program. The results of this study show that disclosure of carbon emissions has a negative effect on firm value. Environmental performance has a positive effect on firm value. The audit committee has no effect on firm value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Nilai Perusahaan, Pengungkapan Emisi Karbon, Kinerja Lingkungan, Komite Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Afif Adnan Yusuf
Date Deposited:	18 Jan 2024 02:26
Last Modified:	18 Jan 2024 02:26
URI:	http://repository.unsri.ac.id/id/eprint/138572

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