PENGARUH CARBON EMISSION DISCLOSURE, GREEN INNOVATION DAN GREEN STRATEGY TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2021-2024)

ANGGI, SEFIANTI (2026) PENGARUH CARBON EMISSION DISCLOSURE, GREEN INNOVATION DAN GREEN STRATEGY TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2021-2024). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Nilai perusahaan merupakan indikator penting yang mencerminkan persepsi investor terhadap keberhasilan perusahaan dalam mengelola sumber daya dan mencapai tujuan perusahaan. Seiring meningkatnya kesadaran terhadap isu lingkungan, perusahaan tidak lagi hanya dituntut meningkatkan kinerja keuangan, tetapi juga bertanggung jawab terhadap keberlanjutan lingkungan melalui penerapan Carbon Emission Disclosure, Green Innovation, dan Green Strategy. Namun, hasil penelitian terdahulu mengenai pengaruh ketiga variabel tersebut terhadap nilai perusahaan masih menunjukkan hasil yang tidak konsisten. Penelitian ini didasarkan pada Teori Legitimasi, Teori Stakeholder, dan Teori Sinyal yang menjelaskan bahwa perusahaan perlu memperoleh legitimasi dari masyarakat, memenuhi kepentingan para pemangku kepentingan, serta memberikan sinyal positif kepada investor melalui praktik bisnis yang berorientasi pada keberlanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh Carbon Emission Disclosure, Green Innovation, dan Green Strategy terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari annual report dan sustainability report. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 9 perusahaan dengan total 36 observasi. Analisis data dilakukan menggunakan analisis regresi linier berganda dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa Carbon Emission Disclosure memiliki pengaruh positif namun tidak signifikan terhadap nilai perusahaan, sedangkan Green Innovation dan Green Strategy berpengaruh negatif dan signifikan terhadap nilai perusahaan. Secara simultan, Carbon Emission Disclosure, Green Innovation, dan Green Strategy berpengaruh signifikan terhadap nilai perusahaan. Kata kunci: Pengungkapan Emisi Karbon; Inovasi Hijau; Strategi Hijau; Nilai Perusahaan. ABSTRACT Firm value is an important indicator that reflects investors' perceptions of a company's success in managing its resources and achieving its objectives. Along with the increasing awareness of environmental issues, companies are no longer only required to improve their financial performance but are also expected to demonstrate environmental responsibility through the implementation of Carbon Emission Disclosure, Green Innovation, and Green Strategy. However, previous studies examining the influence of these three variables on firm value have produced inconsistent findings. This study is based on Legitimacy Theory, Stakeholder Theory, and Signaling Theory, which explain that companies need to obtain legitimacy from society, fulfill stakeholders' interests, and provide positive signals to investors through sustainable business practices. This study aims to examine the effect of Carbon Emission Disclosure, Green Innovation, and Green Strategy on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique used was purposive sampling, resulting in a sample of 9 companies with a total of 36 observations. The data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. The results indicate that Carbon Emission Disclosure has a positive but insignificant effect on firm value, while Green Innovation and Green Strategy have negative and significant effects on firm value. Simultaneously, Carbon Emission Disclosure, Green Innovation, and Green Strategy have a significant effect on firm value. Keywords: Carbon Emission Disclosure, Green Innovation, Green Strategy, Firm Value.

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