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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN
This study empirically analyzes the influence of green accounting as measured by the KLHK PROPER index and carbon emission disclosure as measured by the Carbon Disclosure Project (CDP) on the value of energy and industrial sector companies indexed by PROPER and BEI for the period 2019–2023. The control variables used in this study are profitability, sales growth, leverage, and company size. The type of data used is secondary data obtained from annual reports and sustainability reports. Data regression with a fixed effect model approach is used for data analysis. The results of the study indicate that green accounting has no effect on company value. Conversely, carbon emissions have a positive effect on company value. As for the control variables, only profitability shows a positive effect on company value.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
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