PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA KEUANGAN, DAN BIAYA LINGKUNGAN TERHADAP NILAI PERUSAHAAN
Studi Empiris pada Subsektor Batubara yang terdaftar di Bursa Efek Indonesia Tahun 2022-2024
DOI:
https://doi.org/10.32477/jrabi.v6i2.1429Keywords:
Pengungkapan Emisi Karbon, Kinerja Keuangan, Biaya Lingkungan, Nilai Perusahaan.Abstract
Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon, kinerja keuangan, dan biaya lingkungan terhadap nilai perusahaan pada perusahaan subsektor batubara yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data penelitian berupa data sekunder yang didapat dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian ditentukan dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi data panel yang diolah menggunakan program aplikasi statistik EViews. Hasil penelitian menunjukkan pengungkapan emisi karbon dan biaya lingkungan tidak berpengaruh positif terhadap nilai Perusahaan, sedangkan kinerja keuangan berpengaruh positif terhadap nilai perusahaan. Penelitian ini memberikan kontribusi empiris dalam memperkaya literatur mengenai determinan nilai perusahaan pada subsektor batubara di Indonesia dengan menguji peran pengungkapan emisi karbon, kinerja keuangan, dan biaya lingkungan.
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