Pengaruh Intensitas Emisi Karbon, Integrated Reporting, dan Integritas CEO terhadap Nilai Perusahaan
DOI:
https://doi.org/10.38035/jim.v5i1.1793Keywords:
Integrated Reporting, Integritas CEO, Intensitas Emisi Karbon, Nilai PerusahaanAbstract
Penelitian ini bertujuan untuk menguji pengaruh intensitas emisi karbon,iIntegrated reporting, dan integritas CEO terhadap nilai perusahaan, dengan debt to equity ratio dan Growth sales menjadi variable kontrol. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022 – 2024 yang dipilih dengan teknik purposive sampling. Sampel yang digunakan terdiri dari 45 perusahaan dengan total 115 observasi. Penelitian ini menggunakan metode analisis regresi data panel dengan jenis data panel yang tidak seimbang. Hasil penelitian menunjukan bahwa intensitas emisi karbon memiliki pengaruh negatif terhadap nilai perusahaan, dan Integritas CEO memiliki pengaruh positif terhadap nilai perusahaan, sementara itu integrated reporting tidak berpengaruh terhadap nilai perusahaan. Hal ini mengindikasikan bahwa kualitas kepemimpinan dan efisiensi pengelolaan lingkungan itu penting dalam meningkatkan nilai perusahaan, sehingga menjadi bukti empiris bahwa integritas CEO memberikan pengaruh positif terhadap nilai perusahaan pada sektor energi dan dapat dijadikan bahan pertimbangan bagi pemangku kepentingan dalam pengambilan keputusan.
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