Apakah Profitabilitas Memoderasi Pengaruh Carbon Emission Disclosure dan Kinerja Lingkungan terhadap Nilai Perusahaan?

Widiastuti, Helmy (2020) Apakah Profitabilitas Memoderasi Pengaruh Carbon Emission Disclosure dan Kinerja Lingkungan terhadap Nilai Perusahaan? Ringkasan Skripsi thesis, STIE YKPN.

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RINGKASAN SKRIPSI Helmy Widiastuti-311830234.pdf

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Abstract

The purpose of this study is to test the effect of carbon emission disclosure and environmental performance on company value with profitability as a moderating variable. Collecting data used a purposive sampling method in manufacturing companies listed in Indonesia Stock Exchange (IDX) during 2014-2018. There is 104 sample in this study. Data analysis in study used partial least square (PLS) using WarpPLS software. The test result show that carbon emission disclosure have a positive effect on firm value. Environmental performance does not effect on firm value. While profitability moderates the effect of carbon emission disclosure and environmental performance on company value.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number WID a 6737/2020
Uncontrolled Keywords: Carbon emission disclosure, environmental performance, profitability, company value.
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 02 Jun 2021 01:59
Last Modified: 02 Jun 2021 01:59
URI: http://repository.stieykpn.ac.id/id/eprint/1164

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