PENGARUH CAPITAL STRUCTURE, DIVIDEND POLICY, CARBON EMISSION DISCLOSURE, DAN CORPORATE ENVIRONMENTAL DISCLOSURE TERHADAP FIRM VALUE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI)

Muhammad Ihzul Maulana, Muhammad Ja'far Shodiq

Abstract


Penelitian ini memiliki tujuan guna menguji bagaimana pengaruh atas capital structure, dividend policy, carbon emission disclosure, dan corporate environmental disclosure terhadap firm value pada perusahaan sektor energi di Indonesia. Populasi yang digunakan pada penelitian ini adalah perusahaan sektor energi yang tercatat di Bursa Efek Indonesia pada periode 2021-2023. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 95 sampel. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa capital structure tidak berpengaruh terhadap firm value, dividend policy berpengaruh positif terhadap firm value, carbon emission disclosure berpengaruh negatif terhadap firm value, dan corporate environmental disclosure berpengaruh positif terhadap firm value pada perusahaan sektor energi di Indonesia.

Kata Kunci: Capital Structure, Dividend Policy, Carbon Emission Disclosure, Corporate Environmental Disclosure, Firm Value.


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References


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