PERAN SUSTAINABLE DEVELOPMENT GOALS DISCLOSURE PADA PENGARUH GREEN INNOVATION DAN GREEN HOUSE GAS EMISSION TERHADAP FIRM VALUE

ABSTRAK NURUL FITRAH ISLAMIAH. Peran Sustainable Development Goals Disclosure pada Pengaruh Green Innovation dan Greenhouse Gas Emission terhadap Firm Value (Dibimbing oleh Darwis Said and Sri Sundari) Penelitian ini dilakukan untuk mengetahui peran sdgs disclosure pada pengaruh green innovation dan ghg emission terhadap firm value. Sampel penelitian ini merupakan perusahaan yang masuk dalam daftar indeks SRI-KEHATI tahun 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif di mana data panel diolah dengan menggunakan aplikasi EVIEWS 10. Sampel dipilih melalui teknik purposive sampling. Sejumlah 16 perusahaan terpilih dengan jumlah tahun penelitian sebanyak 5 tahun, sehingga total pengamatan dalam penelitian ini adalah sebanyak 80 pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari internet melalui situs resmi BEI (www.idx.co.id), situs Yayasan Keanekaragaman Hayati Indonesia (www.kehati.or.id), dan situs resmi masing-masing perusahaan. Data telah divalidasi menggunakan uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Penelitian ini menemukan bahwa green innovation dan ghg emission secara parsial berpengaruh terhadap firm value. Kenaikan green innovation akan meningkatkan firm value sementara peningkatan ghg emission akan berpengaruh terhadap penurunan firm value. Selain itu, sdgs disclosure dapat memoderasi pengaruh green innovation dan ghg emission terhadap firm value. ABSTRACT NURUL FITRAH ISLAMIAH. The Role of Sustainable Development Goals Disclosure on the Influence of Green Innovation and Greenhouse Gas Emissions on Firm Value (Supervised by Darwis Said and Sri Sundari) This research was conducted to determine the role of sdgs disclosure on the influence of green innovation and greenhouse gas emissions on firm value. The sample of this research are companies that included in the SRI-KEHATI index list in 2018-2022. This study used a quantitative approach which panel data were processed using EVIEWS 10. The samples selected in this study through a purposive sampling technique. There were 16 companies selected with a total of 5 years of research, so the total observations in this study were 80 observations. This study used secondary data obtained from the internet through the official IDX website (www.idx.co.id), the website of Yayasan Keanekaragaman Hayati Indonesia (www.kehati.or.id), and the official website of each company. The data has been validated using the normality test, multicollinearity test, and heteroscedasticity test. This study found that green innovation and GHG emissions partially affect firm value. An increase in green innovation will increase firm value while an increase in ghg emission will affect a decrease in firm value. In addition, disclosure of SDGs can moderate the effect of green innovation and greenhouse gas emissions on company value.