Pengaruh green investment, financial slack, dan company growth terhadap carbon emission disclosure dengan pendidikan ceo sebagai variabel moderasi
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Hasnawati
Kata Kunci : Green Investment, Financial Slack, Company Growth, Carbon Emission Disclosure, CEO Education
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_SK_SAK_023002306502_Halaman-Judul.pdf | ||
| 2. | 2026_SK_SAK_023002306502_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002306502_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_SK_SAK_023002306502_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_SK_SAK_023002306502_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_SK_SAK_023002306502_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_SK_SAK_023002306502_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002306502_Bab-1.pdf | ||
| 9. | 2026_SK_SAK_023002306502_Bab-2.pdf |
|
|
| 10. | 2026_SK_SAK_023002306502_Bab-3.pdf |
|
|
| 11. | 2026_SK_SAK_023002306502_Bab-4.pdf |
|
|
| 12. | 2026_SK_SAK_023002306502_Bab-5.pdf | ||
| 13. | 2026_SK_SAK_023002306502_Daftar-Pustaka.pdf | ||
| 14. | 2026_SK_SAK_023002306502_Lampiran.pdf |
|
P Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh green investment, financial slack, dan company growth terhadap carbon emission disclosure, serta menguji peran pendidikan ceo sebagai variabel moderasi, pada perusahaan sektor basic materials yang terdaftar di bursa efek indonesia periode 2023–2025. sampel penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh 74 perusahaan dengan 197 unit analisis (unbalanced data panel). data dianalisis menggunakan regresi data panel dengan pendekatan moderated regression analysis (mra). model yang paling sesuai untuk penelitian ini adalah fixed effect model (fem). hasil penelitian menunjukkan bahwa company growth berpengaruh positif dan signifikan terhadap carbon emission disclosure. sebaliknya, green investment dan financial slack tidak terbukti berpengaruh signifikan terhadap carbon emission disclosure. lebih lanjut, pendidikan ceo tidak terbukti memoderasi pengaruh green investment, financial slack, maupun company growth terhadap carbon emission disclosure.
T This study aims to empirically examine the influence of green investment, financial slack, and company growth on carbon emission disclosure, as well as to test the moderating role of ceo education, in basic materials sector companies listed on the indonesia stock exchange during the 2023–2025 period. the research sample was selected using a purposive sampling method, resulting in 74 companies with 197 units of analysis (unbalanced panel data). data were analyzed using panel data regression with a moderated regression analysis (mra) approach. the fixed effect model (fem) was determined to be the most appropriate model for this study. the results show that company growth has a positive and significant effect on carbon emission disclosure. in contrast, green investment and financial slack were not proven to have a significant effect on carbon emission disclosure. furthermore, ceo education was not proven to moderate the effect of green investment, financial slack, or company growth on carbon emission disclosure.