PENGARUH MODAL INTELEKTUAL HIJAU, TINGKAT ASIMETRI INFORMASI, KINERJA LINGKUNGAN & KARBON TERHADAP PENGUNGKAPAN EMISI KARBON

Anandita Setiana, . (2024) PENGARUH MODAL INTELEKTUAL HIJAU, TINGKAT ASIMETRI INFORMASI, KINERJA LINGKUNGAN & KARBON TERHADAP PENGUNGKAPAN EMISI KARBON. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to examine how green intellectual capital, information asymmetry level, environmental performance and carbon performance affect carbon emissions. Companies listed on the Indonesia Stock Exchange and engaged in the manufacturing industry are the subjects of this study during the period 2021–2023. A total of 144 companies were selected as research samples, which were selected through a purposive sampling method. Multiple linear regression analysis was used to test the hypothesis of this study. The results of the analysis show that the green intellectual capital variable has a significant effect on carbon emissions. However, the information asymmetry level, environmental performance, and carbon performance variables do not show a significant relationship. The contribution of this study can provide information for companies to strive to implement corporate strategies related to carbon emission reporting. more wisely. This study is also expected to influence the decisions of Indonesian investors, to create incentives that encourage companies to be more open and responsible in reducing carbon emissions to achieve environmental sustainability.

Item Type: Thesis (Skripsi)
Additional Information: {No Panggil: 2110112014} {Pembimbing: Ranti Nugraheni} {Penguji 1: Dianwicaksih Arieftiara} {Penguji 2: Andy Setiawan}
Uncontrolled Keywords: Carbon Emission Disclosure, Green Intellectual Capital, Information Asymmetry Level, Environmental Performance, Carbon Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ANANDITA SETIANA
Date Deposited: 20 Feb 2025 02:21
Last Modified: 20 Feb 2025 02:21
URI: http://repository.upnvj.ac.id/id/eprint/34525

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