Pengaruh Carbon Emission Disclosure dan Green Innovation terhadap Firm Value dengan Cash Holding sebagai Variabel Pemoderasi

Isfani, Mutiara Ilmiana Nur (2025) Pengaruh Carbon Emission Disclosure dan Green Innovation terhadap Firm Value dengan Cash Holding sebagai Variabel Pemoderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Carbon Emission Disclosure and Green Innovation on Firm Value, witch Cash Holding as a moderating vairable Design/methodology/approach – This study uses quatitative research. The sample in this study consist of 40 companies in the transportation and logistics, and infrastructure sectors listed on Indonesian Stock Exchange from 2021-2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviesw 9 software. Findings – The results of this study found carbon emission disclosure had a negative and statictically insignificant effect on firm value, while green innovation had a negative and statistically significant effect on firm value, and cash holding had a positive and statistically significant effect on firm value. Then, cash holding can strengthen the influence of carbon emission on firm value, as well as cash holding can strengthen the influence of green innovation on firm value. Originality/value – This study discusses firm value and other such as carbon Emission Disclosure, Green Innovation, and Cash Holding focusing on the trasnportation and logistics, and infrastucture sectors. This study is relevant because it places cash holding as a moderating variable that strengthens the relationship between sustainability policies and the creation of firm value.

Item Type: Thesis (Sarjana (S1))
Uncontrolled Keywords / Kata Kunci: Carbon Emission Disclosure, Green Innovation, Firm Value, Cash Holding
Subjects: Akuntansi
Akuntansi > Akuntansi Lingkungan
Prodi: S1 Akuntansi
Depositing User: Mutiara Ilmiana Nur Isfani
Date Deposited: 24 Sep 2025 09:19
Last Modified: 24 Sep 2025 09:19
URI: http://repository.stietribhakti.ac.id/id/eprint/1781

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