PENGARUH GREEN ACCOUNTING DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

ABSTRACT Fitri Rahmadani Nainggolan, NPM: 71210313002, Title: The Influence of Green Accounting and Carbon Emission Disclosure on Company Value with Corporate Social Responsibility as a Moderating Variable in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange., Supervised by: Lusi Elviani Rangkuti, S.E., M.Si as Supervisor I, and Mas'ut, S.E., M.Si as Supervisor II, Thesis: 2025 This study aims to determine the extent of the influence of green accounting and carbon emission disclosure on company value and to determine whether corporate social responsibility moderates the influence of green accounting and carbon emission disclosure on company value in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange. The population of this study was 36 Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange. The sample was selected using the purpose sampling method, namely 22 Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange. The analysis method in this study uses multiple linear regression methods with the help of SPSS 23 software. The results of the study indicate that green accounting has a negative and insignificant effect on company value. Carbon emission disclosure has a negative and insignificant effect on company value. Simultaneously, the green accounting and carbon emission disclosure variables have a positive and significant effect on company value. The corporate social responsibility variable does not moderate the green accounting variable on company value. The corporate social responsibility variable does not moderate the carbon emission disclosure variable on company value. It is known that corporate social responsibility variables simultaneously do not moderate the green accounting and carbon emission disclosure variables on company value in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2023. Keywords: Green Accounting, Carbon Emision Disclosure, Company Value, Corporate Social Responsibility