eprintid: 71576
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/15/76
datestamp: 2025-07-04 03:44:46
lastmod: 2025-07-04 03:44:46
status_changed: 2025-07-04 03:44:46
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Qolbin Salim, NIM.: 21108040016
title: PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Green Accounting, Carbon Emission Disclosure, Nilai Perusahaan, Sektor Energi, Sektor Industrialal, PROPER, CDP
note: Dr. Prasojo, S.E., M.Si.
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
date_type: published
pages: 112
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Qolbin Salim, NIM.: 21108040016  (2025) PENGARUH PENERAPAN GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/71576/1/21108040016_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/71576/2/21108040016_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf