Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan Terhadap Nilai Perusahaan Manufaktur di Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2021-2023

Agata, Merlyn (2025) Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan Terhadap Nilai Perusahaan Manufaktur di Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia periode 2021-2023. [Tugas Akhir/Skripsi]

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Abstract

ABSTRAK Penelitian ini dilakukan dengan tujuan menganalisis pengaruh pengungkapan emisi karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan Manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Data yang digunakan adalah data sekunder. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling, dan diperoleh sampel penelitian berupa laporan keuangan tahunan dari populasi 36 perusahaan manufaktur sektor makanan dan minuman, dengan 12 perusahaan memenuhi kriteria sampel selama periode 2021-2023. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik, analisis linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa Pengungkapan Emisi Karbon berpengaruh positif terhadap Nilai Perusahaan, Kinerja Lingkungan berpengaruh positif terhadap Nilai Perusahaan. Kata kunci: Emisi Karbon, Kinerja Lingkungan, Nilai Perusahaan, Perusahaan Makanan dan Minuman. ABSTRACT This study was conducted with the aim of analyzing the effect of disclosure of Carbon Emission Disclosure and Environmental Performance on the Value of Manufacturing Companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The data used is secondary data. The sampling technique in this study was carried out using a purposive sampling method, and obtained a research sample in the form of annual financial reports from a population of 36 manufacturing companies in the food and beverage sector, with 12 companies meeting the sample criteria during the 2021-2023 period. The data analysis methods used in this study are descriptive analysis, classical assumption test, multiple linear analysis, and hypothesis testing. The results showed that Carbon Emission Disclosure has a positive effect on Firm Value, Environmental Performance has a positive effect on Firm Value. Keywords: Carbon Emission, Environmental Performance, Company Value, Food and Beverage Companies

Item Type:	Tugas Akhir/Skripsi
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	MERLYN SINAGA
Date Deposited:	30 Apr 2025 04:29
Last Modified:	30 Apr 2025 04:29
URI:	http://erepository.uwks.ac.id/id/eprint/20075

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