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All Journal JIK Jurnal Ilmu Komputer EL-MUHASABA Potensio At-Taqaddum EDU-MAT: Jurnal Pendidikan Matematika Economica: Jurnal Ekonomi Islam Jurnal STIE Semarang (Edisi Elektronik) Pedagogiana - Jurnal Pendidikan Dasar Journal of Islamic Accounting and Finance Research
Warno Warno
stie yppi rembang
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Journal : At-Taqaddum

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Pengaruh Pengungkapan Emisi Gas Rumah Kaca terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi Ulum, Miftahul; Agriyanto, Ratno; Warno, Warno
At-Taqaddum Vol 12, No 2 (2020)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v12i2.6184

Abstract

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.
Co-Authors Anak Agung Gede Sugianthara Bambang Suedi Dwi Prawani SR, Dwi Prawani Fahmi, Ulul Fahmi, Ulul Heridiansyahj, Jefri jefri Heridiansyah Ketut Tirtayasa Megarani, Novia Miftahul Ulum Ratno Agriyanto Sri Wiranti Setiyanti