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primary topic: PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN

PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN
type: Thesis
type: Article
abstract: 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.
date: 2025-06-04
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Text)
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has document: PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
subject: 657.42 Akuntansi

PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Text)
type: Document
has file: 21108040016_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 21108040016_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 21108040016 Qolbin Salim
type: Person
given name: NIM.: 21108040016
family name: Qolbin Salim

PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
type: Document
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
type: Document
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
type: Document
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
type: Document
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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Other)
type: Document
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is volatile version of: PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN (Text)
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657.42 Akuntansi
type: Concept