Pengaruh green investment, strategi lingkungan (green strategy), dan kepemilikan institusional terhadap pengungkapan emisi karbon.
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Erliana Banjarnahor
Kata Kunci : Carbon Emission Disclosure; Green investment; Green strategy; Institutional Ownership.
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_SK_SAK_023002206005_Halaman-Judul.pdf | 14 | |
| 2. | 2026_SK_SAK_023002206005_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_SK_SAK_023002206005_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_SK_SAK_023002206005_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_SK_SAK_023002206005_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_SK_SAK_023002206005_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_SK_SAK_023002206005_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_SK_SAK_023002206005_Bab-1.pdf | ||
| 9. | 2026_SK_SAK_023002206005_Bab-2.pdf |
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| 10. | 2026_SK_SAK_023002206005_Bab-3.pdf |
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| 11. | 2026_SK_SAK_023002206005_Bab-4.pdf |
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| 12. | 2026_SK_SAK_023002206005_Bab-5.pdf | ||
| 13. | 2026_SK_SAK_023002206005_Daftar-Pustaka.pdf | ||
| 14. | 2026_SK_SAK_023002206005_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis pengaruh green investment, strategi lingkungan (green strategy), dan kepemilikan institusional terhadap pengungkapan emisi karbon pada perusahaan sektor energi yang terdaftar di bursa efek indonesia periode 2022–2024. penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. populasi penelitian adalah perusahaan sektor energi yang terdaftar di bursa efek indonesia selama periode 2022–2024. teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 105 data observasi. teknik analisis data yang digunakan adalah regresi linier berganda. hasil penelitian menunjukkan bahwa green investment dan strategi lingkungan (green strategy) berpengaruh positif terhadap pengungkapan emisi karbon, sedangkan kepemilikan institusional tidak berpengaruh terhadap pengungkapan emisi karbon. temuan penelitian ini memberikan implikasi bahwa komitmen perusahaan terhadap investasi dan strategi lingkungan memiliki peran yang lebih besar dalam meningkatkan keterbukaan pengungkapan emisi karbon dibandingkan mekanisme tata kelola melalui kepemilikan institusional.
T This study aims to examine the effect of green investment, green strategy, and institutional ownership on carbon emission disclosure in energy sector companies listed on the indonesia stock exchange during the 2022–2024 period. this study uses secondary data obtained from companies\\\' annual reports and sustainability reports. the research population consists of energy sector companies listed on the indonesia stock exchange during the 2022–2024 period. the sampling technique employed is purposive sampling, resulting in a total of 105 observations. the data analysis technique used in this study is multiple linear regression analysis. the results indicate that green investment and green strategy have a positive effect on carbon emission disclosure, while institutional ownership has no effect on carbon emission disclosure. the findings of this study suggest that corporate commitment to green investment and environmental strategy plays a more significant role in improving the transparency of carbon emission disclosure than corporate governance mechanisms represented by institutional ownership.
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