Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan emisi karbon dan kinerja lingkungan terhadap kinerja keuangan perusahaan. Populasi dalam penelitian ini adalah 190 perusahaan sektor energi dan sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel dilakukan menggunakan metode purposive sampling dengan diperoleh jumlah sampel sebesar 32 perusahaan. Analisis data menggunakan motode analisi regresi linear berganda dengan bantuan software eviews 12 untuk melakukan regresi statistik. Kinerja keuangan diukur menggunakan rasio profitabilitas return on asset, pengungakapan emisi karbon diukur menggunakan checklist carbon disclosure project, dan kinerja lingkungan diukur menggunakan Public Disclosure Program for Environmental Compliance (PROPER). Hasil penelitian menyimpulkan bahwa pengungkapan emisi karbon berpengrauh terhadap kinerja keuangan, kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan, serta pengungkapan emisi karbon dan kinerja lingkungan berpengaruh terhadap kinerja keuangan perusahaan. Tidak berpengaruhnya kinerja lingkungan disebabkan oleh dampak jangka panjang yang dimilikinya namun periode penelitian yang tersedia terlalu singkat. Penelitian selanjutnya diharapkan dapat menambah periode penelitian atau menerapkan analisis time-lag dalam menghitung kinerja lingkungan.

This study aims to examine the effect of carbon emissions disclosure and environmental performance on corporate financial performance. The population in this study were 190 companies in the energy sector and the raw goods sector listed on the Indonesia Stock Exchange (IDX). Sample selection was carried out using purposive sampling method with a sample size of 32 companies. Data analysis uses multiple linear regression analysis methods with the help of eviews 12 software to perform statistical regression. Financial performance is measured using the return on asset profitability ratio, carbon emission disclosure is measured using the carbon disclosure project checklist, and environmental performance is measured using the Public Disclosure Program for Environmental Compliance (PROPER). The results concluded that carbon emissions disclosure has an effect on financial performance, environmental performance has no effect on financial performance, and disclosure of carbon emissions and environmental performance affects the company's financial performance. The lack of effect of environmental performance is due to the long-term impact it has but the available research period is too short. Future research is expected to increase the research period or apply time-lag analysis in calculating environmental performance.