Pengaruh Pengungkapan Emisi Karbon, Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
Abstract
This study examines whether carbon emissions disclosure, green accounting affect corporate value, with profitability as a moderating variable. This study uses a descriptive quantitative applied multiple linear regression and moderated regression analysis (MRA) method executed by SPSS 24. This study population comprises public companies listed LQ45 Stock Index from 2022 to 2024. Employing a purposive sampling technique, 26 companies were selected, resulting in a total of 78 observations in this study. Annual report and sustainable report used are from the official Indonesia Stock Exchange (IDX) platform and corporate website from 2022 to 2024. The t-test result reveal that both carbon emission and green accounting exert a significant direct effect on corporate value. Furthermore, the MRA results that profitability fails to moderate the relationship between carbon emission disclosure and corporate value. Conversely, profitability significantly moderates the influence of green accounting on corporate value.
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