PENGARUH PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

Authors

  • Oman Rusmana
  • Si Made Ngurah Purnaman

DOI:

https://doi.org/10.32424/jeba.v22i1.1563

Keywords:

emisi karbon, kinerja lingkungan, nilai perusahaan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan emisi karbon dan kinerja lingkungan terhadap nilai perusahaan. Dalam penelitian ini metode pengambilan sampel yang digunakan adalah purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejumlah 28 perusahaan. Data yang digunakan dalam penelitian ini berupa laporan tahunan dan laporan keberlanjutan tiap perusahaan yang diperoleh melalui Bursa Efek Indonesia dan hipotesis diuji menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon dan kinerja lingkungan berpengaruh positif signifikan terhadap nilai perusahaan baik secara simultan maupun parsial pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018.

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Published

2020-04-02

Issue

Vol. 22 No. 1 (2020)

Section

Articles

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