KINERJA LINGKUNGAN DAN KINERJA KEUANGAN: Dampak Terhadap Carbon Emission Disclosure dengan Struktur Kepemilikan Sebagai Variabel Pemoderasi

Fahda Banafshj, . (2026) KINERJA LINGKUNGAN DAN KINERJA KEUANGAN: Dampak Terhadap Carbon Emission Disclosure dengan Struktur Kepemilikan Sebagai Variabel Pemoderasi. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of environmental performance, financial performance, and ownership structure as moderators consisting of managerial ownership and institutional ownership, with company size as a control variable. This study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. The total sample size was 39 companies using a balanced technique. The analysis method used was panel data analysis through a quantitative approach with the best model being the Random Effect Model (REM). The results showed that environmental performance and financial performance did not have a significant effect on carbon emission disclosure. Environmental performance moderated by managerial ownership and institutional ownership does not have a significant effect on carbon emission disclosure. For financial performance variables, whether moderated or not by managerial ownership and institutional ownership, the results show no significant effect on carbon emission disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112082] [Pembimbing: Husnah Nur Laela Ermaya] [Ketua Penguji: Erna Hernawati] [Penguji 1: Andy Setiawan]
Uncontrolled Keywords: environmental performance, financial performance, ownership structure, carbon emission disclosure.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: FAHDA BANAFSHJ
Date Deposited: 09 Apr 2026 07:38
Last Modified: 09 Apr 2026 07:38
URI: http://repository.upnvj.ac.id/id/eprint/41538

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