Analisis Pengaruh Carbon Emission Disclosure, Eco-Efficiency, Dan Green Innovation Terhadap Nilai Perusahaan: Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2022-2024
DOI:
https://doi.org/10.37385/msej.v7i2.10161Keywords:
Carbon Emission Disclosure, Eco-Efficiency, Green Innovation, Nilai PerusahaanAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh carbon emission disclosure, eco-efficiency, dan green innovation terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan pertambangan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 48 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa carbon emission disclosure, eco-efficiency dan green innovation berpengaruh terhadap nilai perusahaan.
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