PENGARUH GREEN INTELLECTUAL CAPITAL, GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE TERHADAP ENTERPRISE VALUE: MODERASI KEPEMILIKAN MANAJERIAL

DAVITA DEWARDANI, . (2026) PENGARUH GREEN INTELLECTUAL CAPITAL, GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE TERHADAP ENTERPRISE VALUE: MODERASI KEPEMILIKAN MANAJERIAL. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Green Intellectual Capital (GIC), Green Accounting (GA), dan Carbon Emission Disclosure (CED) terhadap nilai perusahaan yang diproksikan dengan Enterprise Value (EV), serta menguji peran kepemilikan manajerial sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian ditentukan menggunakan metode purposive sampling, sehingga diperoleh 58 perusahaan dengan total 290 observasi. Analisis data dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa Green Intellectual Capital dan Green Accounting berpengaruh negatif dan signifikan terhadap Enterprise Value, sedangkan Carbon Emission Disclosure berpengaruh positif dan signifikan terhadap Enterprise Value. Kepemilikan manajerial juga terbukti berpengaruh negatif dan signifikan terhadap Enterprise Value. Sebagai variabel moderasi, kepemilikan manajerial mampu memperkuat hubungan antara Green Accounting dan Enterprise Value, namun tidak mampu memoderasi pengaruh Green Intellectual Capital maupun Carbon Emission Disclosure terhadap Enterprise Value. Nilai Adjusted R-Square sebesar 0,752 menunjukkan bahwa 75,2% variasi Enterprise Value dapat dijelaskan oleh variabel-variabel dalam model penelitian, sedangkan 24,8% sisanya dipengaruhi oleh faktor-faktor lain di luar model. Temuan ini mengindikasikan bahwa investasi pada aspek keberlanjutan lingkungan tidak selalu menghasilkan manfaat ekonomi dalam jangka pendek. Namun demikian, transparansi dalam pengungkapan emisi karbon berpotensi meningkatkan kepercayaan investor sehingga mampu mendorong peningkatan nilai perusahaan. ***** This study seeks to examine the influence of green intellectual capital (GIC), green accounting (GA), and carbon emission disclosure (CED) on financial performance, as proxied by enterprise value (EV), whilst also evaluating the moderating role of managerial ownership in mining sector companies listed on the Indonesia Stock Exchange over the 2020–2024 period. A quantitative approach was employed, with secondary data gathered from corporate financial statements and annual reports. Through purposive sampling, a total of 58 companies were selected, yielding 290 observations in aggregate. Data analysis was carried out using multiple linear regression and Moderated Regression Analysis (MRA), with the assistance of IBM SPSS 26. The findings reveal that green intellectual capital and green accounting exert a negative and significant effect on enterprise value, whereas carbon emission disclosure was found to bear a positive and significant impact on enterprise value. Managerial ownership was similarly determined to impose a negative and significant effect on enterprise value. In its capacity as a moderating variable, managerial ownership was shown to reinforce the relationship between green accounting and enterprise value, yet proved unable to moderate the effects of either green intellectual capital or carbon emission disclosure. An Adjusted R-Square value of 0.752 suggests that 75.2 per cent of the variation in enterprise value is accounted for by the variables incorporated within the research model, with the remaining portion attributed to other factors outside the model. These findings collectively suggest that investments directed toward environmental sustainability do not invariably produce short-term economic gains; nonetheless, transparency in carbon emissions disclosure may strengthen investor confidence and enhance corporate value.

Item Type:	Thesis (Magister)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si, Ak., CA. ; 2). Dr. Ayatulloh Michael Musyaffi, S.E., Ak., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Users 35817 not found.
Date Deposited:	10 Aug 2026 02:08
Last Modified:	10 Aug 2026 02:08
URI:	http://repository.unj.ac.id/id/eprint/69190

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