Putri, Dahlia Eka and , Zulfikar, SE , M .Si (2025) Peran Corporate Governance Sebagai Moderating Pada Pengaruh Pengungkapan Emisi Karbon Dan Inovasi Ramah Lingkungan Terhadap Nilai Perusahaan. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to analyze the effect of carbon emission disclosure (CED) and green innovation (GI) on firm value, as well as the role of the board of directors (BOC) and board of commissioners (BOD) as moderating variables in non-financial manufacturing companies in Indonesia during the period 2019–2023. The sampling technique used in this study was purposive sampling. A total of 115 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis and has passed the classical assumption test. The results of the study show that carbon emission disclosure and green innovation have an effect on firm value. However, neither the board of directors nor the board of commissioners showed a direct effect on firm value. Furthermore, the results of moderation show that the board of directors is unable to strengthen the relationship between carbon emission disclosure and firm value, as is the board of commissioners. Meanwhile, the board of directors is proven to be able to strengthen the influence of green innovation on firm value. In contrast to the board of commissioners who cannot strengthen the influence of green innovation on firm value. These findings provide important implications for companies and policy makers to enhance the active role of boards in guiding sustainability strategies to create long-term value for the company.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Carbon Emission Disclosure, Environmentally Friendly Innovation, Corporate Value, Board of Directors, Board of Commissioners |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > Accounting H Social Sciences > HF Commerce > Accounting > Financial Report |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | DAHLIA EKA PUTRI |
| Date Deposited: | 22 Jul 2025 06:43 |
| Last Modified: | 22 Jul 2025 06:43 |
| URI: | http://eprints.ums.ac.id/id/eprint/136195 |
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