Skripsi

PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN.

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Penilaian

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This study aims to empirically examine the effect of carbon emissions disclosure, environmental performance and audit committees on firm value. The environmental factors observed include disclosure of carbon emissions and environmental performance, while the company's internal factors are the audit committee. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2021. A total of 26 company-year samples were obtained using the purposive sampling technique, but there were 2 data that were reduced due to being included in outlier data, resulting in 24 overall samples. The data analysis technique used was panel data regression using the Eviews 11 program. The results of this study show that disclosure of carbon emissions has a negative effect on firm value. Environmental performance has a positive effect on firm value. The audit committee has no effect on firm value.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000481	T138572	T1385722024	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1385722024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xviii, 69 hlm.; ilus.;29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

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