Pengaruh Green Innovation, Green Accounting, dan Carbon Emission Disclosure terhadap Nilai Perusahaan

Pasaribu, Putri Azijah (2026) Pengaruh Green Innovation, Green Accounting, dan Carbon Emission Disclosure terhadap Nilai Perusahaan. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to obtain empirical evidence regarding the influence of Green Innovation, Green Accounting, and Carbon Emission Disclosure on Firm Value. Design/Methodology/Approach – This study employed quantitative research methods. The sample consisted of 37 energy sector companies listed on the Indonesia Stock Exchange for the 2022-2025 period. Data analysis was conducted using panel data regression with the aid of EViews 9 software. Findings – The results indicate that Green Innovation has a positive but insignificant effect on Firm Value, Green Accounting has a positive but insignificant effect on Firm Value, while Carbon Emission Disclosure has a negative significant effect on Firm Value. Originality/Value – This study examines the influence of Green Innovation, Green Accounting, and Carbon Emission Disclosure on Firm Value, focusing on energy sector companies listed on the Indonesia Stock Exchange for the 2022-2025 period. This study provides an overview of how investors perceive the implementation of sustainability practices in the energy sector. It is hoped that this study can serve as a reference for further research and as a consideration for companies in improving transparency and sustainable business practices.

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