Ayumi Fathika, . (2026) MODERASI STRUKTUR KEPEMILIKAN: KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, PENGUNGKAPAN CSR, DAN KINERJA KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of environmental performance, environmental costs, and Corporate Social Responsibility disclosure on financial performance, as well as to examine the moderating role of ownership structure. Financial performance is measured using Economic Value Added. Ownership structure includes blockholder institutional ownership, both total, foreign, and domestic, as well as managerial ownership. This study uses a quantitative approach with secondary data from energy sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The sample was selected through purposive sampling and resulted in 132 firm-year observations from 28 companies. Data were analyzed using panel data regression with the Common Effect Model and robust standard error through STATA 17. The results show that environmental performance, environmental costs, and CSR disclosure have no significant effect on financial performance. The results also indicate that institutional ownership, whether total, domestic, or foreign, and managerial ownership do not moderate the relationship between environmental performance, environmental costs, CSR disclosure, and financial performance. These findings suggest that sustainability practices and ownership structure in energy sector companies have not been fully linked to economic value creation.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 2210112026] [Pembimbing: Erna Hernawati] [Penguji 1: Akhmad Saebani] [Ketua Penguji: Anda Dwiharyadi] |
| Uncontrolled Keywords: | CSR Disclosure; Domestic Institutional Ownership; Environmental Cost; Environmental Performance; Financial Performance; Foreign Institutional Ownership; Institutional Blockholder Ownership; Managerial Ownership |
| Subjects: | G Geography. Anthropology. Recreation > GE Environmental Sciences H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | AYUMI FATHIKA |
| Date Deposited: | 04 Sep 2026 08:44 |
| Last Modified: | 04 Sep 2026 08:44 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51735 |
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