ANALISIS CARBON EMISSIONS DISCLOSURE, ENVIRONMENTAL PERFORMANCE, CARBON EMISSIONS INTENSITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA INDUSTRI PERTAMBANGAN

Refiana Sekar Ayu, NIM.: 22108040065 (2026) ANALISIS CARBON EMISSIONS DISCLOSURE, ENVIRONMENTAL PERFORMANCE, CARBON EMISSIONS INTENSITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA INDUSTRI PERTAMBANGAN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The value of mining firm has been dynamic as attention to environmental and sustainability issues has increased. This study aims to analyze the effect of carbon emissions disclosure, environmental performance, carbon emissions intensity, and profitability on the value of mining firms listed on Indonesia Stock Exchange for the period 2019-2024, with company size and leverage as control variabels. This study uses panel data regression with the help of EViews 12 software. Overall, the results show that carbon emissions disclosure and carbon emissions intensity affect company value, while environmental performance and profitability do not. These findings indicate that carbon emissions information is important in determining the value of a firm.

Item Type: Thesis (Skripsi)
Additional Information / Supervisor: Dinik Fitri Rahajeng Pangestuti S.E., M.Ak.
Uncontrolled Keywords: Nilai Perusahaan, Carbon Emissions Disclosure, Environmental Performance, Carbon Emissions Intensity, Profitabilitas, Perusahaan Pertambangan
Subjects: 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 28 Apr 2026 13:19
Last Modified: 28 Apr 2026 13:19
URI: http://digilib.uin-suka.ac.id/id/eprint/76251

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