Pengaruh Pengungkapan Emisi Gas Rumah Kaca, Kebijakan Hutang, Slack Resources, dan Green Intellectual Capital terhadap Nilai Perusahaan

Maharani, Jihan (2025) Pengaruh Pengungkapan Emisi Gas Rumah Kaca, Kebijakan Hutang, Slack Resources, dan Green Intellectual Capital terhadap Nilai Perusahaan. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose: This study aims to determine the Effect of Greenhouse Gas Emissions Disclosure, Debt Policy, Slack Resources, and Green Intellectual Capital on Firm Value. Design/methodology/approach: This study uses quantitative data with a population of 91 companies in the Energy Sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The research sample consisted of 35 companies selected using purposive sampling method based on certain criteria set. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. Findings: The results showed that Greenhouse Gas Emissions Disclosure has a negative effect on Firm Value, then Debt Policy has a positive effect on Firm Value, besides that Slack Resources has a positive effect on Firm Value, and Green Intellectual Capital has a positive effect on Firm Value. Originality/value: This study discusses Firm Value and the factors that influence it, namely Greenhouse Gas Emissions Disclosure, Debt Policy, Slack Resources, and Green Intellectual Capital, with a focus on the Energy Sector. Company Value is measured using Tobin’s Q. Different from previous studies that are generally conducted in other sectors or longer periods, as well as only testing some variables, this study makes a new contribution by focusing on the Energy Sector, the latest period, and linkages to sustainability and energy transition issues. Keywords: Greenhouse Gas Emissions Disclosure, Debt Policy, Slack Resources, Green Intellectual Capital, Firm Value.

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