GREEN INVESTMENT, CARBON PERFORMANCE, DAN INSTITUTIONAL OWNERSHIP: DAMPAK TERHADAP CARBON EMISSION DISCLOSURE

Auliya Alvi Dama Yanthi, . (2025) GREEN INVESTMENT, CARBON PERFORMANCE, DAN INSTITUTIONAL OWNERSHIP: DAMPAK TERHADAP CARBON EMISSION DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (68kB)
[img] Text
AWAL.pdf
Download (758kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (286kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (410kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (277kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (344kB)
[img] Text
BAB 5.pdf
Download (37kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (193kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (108kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (675kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (16MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (539kB)

Abstract

This study aims to analyze the effect of green investment, carbon performance, and institutional ownership on carbon emission disclosure with control variables of profitability and company size. The study was conducted on basic materials companies listed on the Indonesia Stock Exchange during the period 2021-2023. The research sample consisted of 52 companies selected using the purposive sampling method. The analysis method used is panel data analysis with a quantitative approach, which includes descriptive statistical tests, normality tests, regression model selection tests, classical assumption tests, hypothesis tests, and multiple linear regression tests. The results of the study indicate that green investment has a positive effect on carbon emission disclosure, which indicates that investments that support sustainability encourage companies to be more transparent in reporting carbon emissions. Conversely, carbon performance and institutional ownership do not have a significant effect on carbon emission disclosure. In addition, the control variables show that profitability has a negative effect on carbon emission disclosure, while company size has a positive effect. These findings underline the importance of green investment and company size in increasing of the transparency on carbon emission disclosure.

Item Type: Thesis (Skripsi)
Additional Information: {No.Panggil: 2110112027) {Pembimbing: Husnah Nur Laela Ermaya} {Penguji 1: Dianwicaksih Arieftiara} {Penguji 2: Andy Setiawan}
Uncontrolled Keywords: green investment, carbon performance, institutional ownership, carbon emission disclosure, profitability, company size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: AULIYA ALVI DAMA YANTHI
Date Deposited: 12 Mar 2025 03:18
Last Modified: 12 Mar 2025 03:18
URI: http://repository.upnvj.ac.id/id/eprint/35001

Actions (login required)

View Item View Item