Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan

Andriani, Wahyu (2023) Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Effect Of Carbon Emission Disclosure, Environmental Performance, Environmental Costs and Firm Size on Financial Performance. XIII + 52 Pages + 1 Figure + 18 Tables + 2023 + 18 Appendices Keywords: Carbon Emission Disclosure, Environmental Performance, Environmental Costs, Firm Size, Financial Performance This study aimed to determine the effects of carbon emission disclosure, environmental performance, environmental costs, and firm size on financial performance. This study was conducted with companies in the energy, basic materials, consumer non-cyclicals and healthcare sectors that are listed on the Indonesian Stock Exchange and have ISO 14001:2015 certificates in the 2019 – 2021 research period. The research method used in this study is the multiple regression model. This type of research is quantitative research and the data used are secondary data obtained from the annual report and the sustainability report. Sampling method using purposive sampling method with the number of samples that met the the criteria of 18 companies with a total of 54 observations. And processed by SPSS software (Statistical Product and Solution) version 29.0.1.0. The result showed that Carbon Emission Disclosure has no effect on Financial Performance, Environmental Performance has positive effect on Financial Performance, while environmental costs and firm size have a negative effect on financial performance. References: 46 (2013 – 2023)

Item Type: Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Keywords / Kata Kunci: Pengungkapan Emisi Karbon, Kinerja Lingkungan, Biaya Lingkungan, Ukuran Perusahaam, Kinerja Keuangan
Subjects: Akuntansi Keuangan
Perpajakan
Faculty: Fakultas Ekonomi > Akuntansi S1
Depositing User: Ms. Wahyu Andriani
Date Deposited: 16 Aug 2023 07:18
Last Modified: 16 Aug 2023 07:18
URI: http://repository.unismabekasi.ac.id/id/eprint/3699

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