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All Journal Akuntansi Krida Wacana Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal ASET (Akuntansi Riset) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Akuntansi Trisakti Socius: Social Sciences Research Journal EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies Indonesian Journal of Accounting and Governance
Idrianita Anis
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Socius: Social Sciences Research Journal

 1 
Pengaruh Praktik Environmental, Social, and Governance terhadap Nilai Perusahaan dengan Pengungkapan Emisi Karbon sebagai Variabel Mediasi Agni, Muhammad Tektona; Anis, Idrianita
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 7 (2024): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10627978

Abstract

This study discusses company value in the property and real estate industry, which can be influenced by various factors. The author explores the relationship between ESG Practice variables and the mediation of Carbon Emission Disclosure on Company Value. The aim of this research was to obtain the latest knowledge according to issues currently occurring in society. The analytical method used by researchers is multiple linear regression using purposive sampling techniques. In this research, the author uses secondary data in the form of annual and sustainability reports of major companies in the property and real estate industry for 2015-2022 which are listed on the Indonesia Stock Exchange. From the results of the research conducted, it was concluded that the variable ESG Practices had a positive effect on Company Value, ESG Practices had a positive effect on Carbon Emission Disclosure and ESG Practices mediated by Carbon Emission Disclosure had a positive effect on Company Value. 
Co-Authors Adrianto, Rei Afiyah, Yayah Sholehatul Agni, Muhammad Tektona Agustina, Enica Akbar Evandio Amalina, Nurhafifah Andi Aditya Hardinto Andi, Andi Nurlailiah Hamdiyani Arnitia Rahmatika Audini, Irni Aulia Tri Utama Avrilia, Vera Avrillia, Vera Dameuli, Monica Dewi, R. Rosiyana Fabiola, Livia Fahmi, Muhammad Thoriq Faizal, Amir Hadiatmojo, Desian Hartini Herawati, Vinola Jayawarsa, A.A. Ketut Juniati Gunawan, Juniati Ksatrya Swarga Putera Farihadhy Kushariani, Ati Lilyani Kusuma Dewi Melani, Rafika Pangestu, Prima Rinny Prastiwi, Raden Rara Adila Raya, Indra Regina Jansen Arsjah Renaldi, Ahmad Savira, Marsha Putri Sekarini, Asslamatuz Zahra Septian, Roy Septiana, Silvina Shauki, Elvia Rosantina Siahaan, Laura Teresia Syifa Muhila Azra Aisyah Yanti, Harti Budi