ENVIRONMENTAL PERFORMANCE, CARBON PERFORMANCE, DAN GREEN INNOVATION: DAMPAK TERHADAP CARBON EMISSION DISCLOSURE

Khalisah Oktavia, . (2025) ENVIRONMENTAL PERFORMANCE, CARBON PERFORMANCE, DAN GREEN INNOVATION: DAMPAK TERHADAP CARBON EMISSION DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Carbon emission disclosure is defined as a form of environmental reporting that contains information on the measurement, recognition, and presentation of carbon emissions. This study was designed to empirically test the influence of environmental performance, carbon performance, and green innovation on carbon emission disclosure with profitability and firm age as control variables. The research was conducted on companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2022-2024 period with a total sample of 96 observations from a total of 32 companies. This study used a quantitative approach with multiple linear regression analysis using STATA v.17 software. This study found that environmental performance and green innovation have a positive effect on carbon emission disclosure. Meanwhile, carbon performance has no effect on carbon emission disclosure. In addition, the control variables show that profitability has no effect on carbon emission disclosure, while firm age has a positive effect. These findings highlight the significance of environmental performance and green innovation in encouraging transparency in carbon emission disclosure by companies.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112086] [Pembimbing: Husnah Nur Laela Ermaya] [Ketua Penguji: Erna Hernawati] [Penguji 1: Rahmasari Fahria]
Uncontrolled Keywords: carbon emission disclosure, environmental performance, carbon performance, green innovation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: KHALISAH OKTAVIA
Date Deposited: 13 Apr 2026 02:16
Last Modified: 13 Apr 2026 02:16
URI: http://repository.upnvj.ac.id/id/eprint/41504

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