Danang Tri Wijayanto, . (2025) REAKSI INVESTOR ATAS AKTIVITAS PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN, INVESTASI BERKELANJUTAN DAN INOVASI TEKNOLOGI. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study evaluates the effects of carbon emission disclosure, environmental performance, sustainable investment, the moderating role of technological innovation, and emission targets on investor reactions in Indonesia's energy sector during the 2019-2023 period. The analysis was conducted on 82 companies that met sustainability criteria using panel data regression and classical assumption tests to ensure the validity of the model. The results showed that the average carbon emission disclosure (CED) was 8.25 (SD=4.81), while environmental performance recorded an average of 1.76 (SD=1.97). Investor reactions had an average value of 0.00962 with significant volatility. Regression analysis revealed that carbon emission disclosure, environmental performance, and sustainable investment did not have a significant effect on investor reactions (p > 0.05). Technological innovations had a positive impact on carbon emission disclosure (p = 0.039) but did not significantly affect the transparency of environmental performance or investor reactions. The moderation of emissions targets also failed to significantly strengthen the relationship between sustainability variables and investor reactions. With an R-squared value of 0.1349 in the direct model and increasing to 0.2452 in the moderation model, the independent variables explained only a small fraction of the variance in investor reactions. The study highlights that investors prioritize financial indicators such as profitability (average ROA = 0.00011) and leverage (0.53072) over sustainability factors. These findings demonstrate the need for several key actions: increased sustainability transparency, effective technological innovation strategies, and strong regulatory support to draw investors' attention to sustainability issues in emerging markets such as Indonesia.
| Item Type: | Thesis (Tesis) |
|---|---|
| Additional Information: | [No.Panggil: 2210124011] [Pembimbing: Dianwicaksih Arieftiara] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Ferry Irawan] |
| Uncontrolled Keywords: | Sustainability Transparency, Market Volatility, Financial Indicators, Energy Efficiency, Regulatory Support |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance T Technology > TX Home economics |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2) |
| Depositing User: | DANANG TRI WIJAYANTO |
| Date Deposited: | 20 Feb 2025 06:16 |
| Last Modified: | 20 Feb 2025 06:26 |
| URI: | http://repository.upnvj.ac.id/id/eprint/34294 |
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