Pengaruh Carbon Emission Disclosure Dan Green Innovation Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi

Authors

  • muhammad zaikin universitas hasanuddin
  • alimuddin alimuddin universitas hasanuddin
  • nadhirah nagu universitas hasanuddin
  • afdal afdal universitas hasanuddin

DOI:

https://doi.org/10.46918/point.v6i1.2255

Keywords:

nilai perusahaan, carbon emission disclosure, green innovation, good corporate governance

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh carbon emission disclosure dan green innovation terhadap nilai perusahaan dengan good corporate governance sebagai pemoderasi. Penelitian ini adalah penelitian kuantitatif yang dilakukan pada perusahaan sektor pertambanagn yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini menggunakan data skunder berupa annual report dan sunstainability report yang terdapat di website resmi BEI dan website resmi masing-masing perusahaan. Sampel dalam penelitian sebanyak 8 dengan jumlah diobservasi sebanyak 40. Penelitian ini menggunakan metode purposive sampling. Data dianalisis menggunakan metode analisis regresi dengan bantuan SPSS V25. Hasil penelitian menunjukkan bahwa carbon emission disclosure dan green innovation berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil penelitian ini juga menunjukkan bahwa good corporate governance mampu memoderasi hubungan carbon emission disclosure dan green innovation terhadap nilai perusahaan

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Published

2024-06-25

How to Cite

Pengaruh Carbon Emission Disclosure Dan Green Innovation Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. (2024). POINT: Jurnal Ekonomi Dan Manajemen, 6(1), 65-78. https://doi.org/10.46918/point.v6i1.2255