TATA KELOLA PERUSAHAAN, PENGUNGKAPAN EMISI KARBON, DAN NILAI PERUSAHAAN (DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE MEDIASI)

SUNARKO, TASHA PUTRI DEA (2019) TATA KELOLA PERUSAHAAN, PENGUNGKAPAN EMISI KARBON, DAN NILAI PERUSAHAAN (DENGAN KINERJA KEUANGAN SEBAGAI VARIABLE MEDIASI). S1 thesis, Fakultas Ekonomi.

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Abstract

TASHA PUTRI DEA SUNARKO. Corporate Governance, Carbon Emission Disclosure, and Firm Value (with Financial Performance as Intervening Variable). Faculty of Economics Universitas Negeri Jakarta. 2019. This study aims to provide empirical evidence regarding corporate governance and carbon emission disclosure on firm value with financial performance as a mediating variable with a unit of analysis of manufacturing industry, the mining sector, the agricultural sector, and the service subsector listed on the Indonesia Stock Exchange (IDX) for the period of 2016 – 2017. The data used in this study are secondary data in the form of annual reports and company sustainability reports. Sample collection was done by purposive sampling method so that 120 companies were obtained with the total observation of 240 data which then after an outlier test the data in this study amounted to 216 data. The analysis used is descriptive statistical analysis and path analysis with SPSS 24 and AMOS 24 as the analysis tools The results in this study indicate that: (a) corporate governance has a significant negative effect on firm value; (b) carbon emission disclosure has a significant positive effecton firm value; (c) ROA has a positive and significant effect on firm value; (d) corporate governance has a significant negative effect on ROA; (e) carbon emission disclosure has no effect on ROA; (f) ROA can competitively mediate the relationship between corporate governance and firm value; and (g) ROA cannot mediate the relationship between carbon emission disclosure to firm value. Keywords: Corporate Governance, Carbon Emission Disclosure, Financial Performance, Firm Value.

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