TRANSFORMASI NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING, DAN CARBON EMISSION DISCLOSURE - Alvira Nirjayanti; Nera Marinda Machdar (Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi, 2024)
ABSTRACT Nilai perusahaan adalah tolak ukur utama kinerja karena membantu kita memahami bagaimana perusahaan dihargai di lingkungan bisnis. Namun, pertumbuhan ekonomi yang pesat telah memperparah masalah lingkungan. Salah satu cara untuk mendapatkan legitimasi di mata masyarakat dan memperoleh informasi, terutama tentang aspek lingkungan dan sosial, adalah dengan berinvestasi dalam program restorasi lingkungan. Penelitian ini bertujuan untuk menemukan dan menganalisis teori yang membahas Corporate Social Responsibility, Green Accounting dan Carbon Emission Disclosure terdahap nilai perusahaan. Penelitian ini menggunakan metode literatur review untuk menganalisis dan menyajikan alasan di balik variabel-variabel penjelas, serta temuan dari penelitian sebelumnya. Teori yang digunakan dalam penelitian ini adalah Teori Sinyal (signalling theory), Teori Legitimasi (Legitimacy Theory), dan Teori Stakeholder. Variabel-variabel diduga mempengaruhi nilai perusahaan meliputi Corporate Social Responsibility, Green Accounting dan Carbon Emission Disclosure. Hasil penelitian menunjukkan bahwa hubungan antara Corporate Social Responsibility, Green Accounting dan Carbon Emission Disclosure terhadap nilai perusahaan berbeda-beda, sehingga belum tercapai kesepakatan yang jelas. Studi ini memberikan gambaran rinci berdasarkan fakta yang ada dan dapat menjadi acuan untuk penelitian selanjutnya yang menggunakan variabel Corporate Social Responsibility, Green Accounting dan Carbon Emission Disclosure. Kata Kunci Keywords: Corporate Social Responsibility, Green Accounting, Carbon Emission Disclosure, dan Nilai Perusahaan. ABSTRACT Company value is a key measure of performance because it helps us understand how a company is valued in the business environment. However, rapid economic growth has exacerbated environmental problems. One way to gain legitimacy in the eyes of society and obtain information, especially about environmental and social aspects, is to invest in environmental restoration programs. This research aims to find and analyze theories that discuss Corporate Social Responsibility, Green Accounting and Carbon Emission Disclosure on company value. This research uses the literature review method to analyze and present the reasons behind the explanatory variables, as well as findings from previous research. The theories used in this research are Signaling Theory, Legitimacy Theory and Stakeholder Theory. Variables thought to influence company value include Corporate Social Responsibility, Green Accounting and Carbon Emission Disclosure. The research results show that the relationship between Corporate Social Responsibility, Green Accounting and Carbon Emission Disclosure on company value varies, so a clear agreement has not been reached. This study provides a detailed description based on existing facts and can be a reference for further research using the variables Corporate Social Responsibility, Green Accounting and Carbon Emission Disclosure. Keywords: Corporate Social Responsibility, Green Accounting, Carbon Emission Disclosure and Company Value