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Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi

At-Taqaddum

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Title Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi
 
Creator Ulum, Miftahul
Agriyanto, Ratno
Warno, Warno
 
Subject Disclosure of Greenhouse Gas, Emissions, Environmental Costs, Company Value
 
Description Global warming is caused by an increase in greenhouse gas emissions in the atmosphere, so companies must take responsibility for this through activities to reduce emissions. The purpose of this study is to examine whether environmental costs can moderate the disclosure of greenhouse gas emissions against firm value. This research is a type of quantitative analysis. The sampling technique used purposive sampling. The collecting data through literature study, documentation and secondary data from the Indonesia Stock Exchange 2014-2018. The data analysis technique used the WarpPls 4.0 analysis. They are testing the data using the inner model and outer model methods. This study indicates that GHG emission disclosure has a negative and significant effect on firm value. Environmental costs also have a negative and significant impact on firm value. Meanwhile, ecological prices are not able to moderate the impact of GHG emission disclosures on company value.
 
Publisher Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang
 
Contributor —
 
Date 2020-11-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.walisongo.ac.id/index.php/attaqaddum/article/view/6184
10.21580/at.v12i2.6184
 
Source At-Taqaddum; Vol 12, No 2 (2020); 155-168
2527-9726
1979-4703
 
Language eng
 
Relation https://journal.walisongo.ac.id/index.php/attaqaddum/article/view/6184/pdf
 
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