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Home > Articles

Pengungkapan Emisi Karbon dan Kinerja Karbon terhadap Nilai Perusahaan: Moderasi Kepemilikan Negara

  • Diva Trimuliani
    Universitas Andalas

  • Rahmat Febrianto
    Universitas Andalas


DOI: https://doi.org/10.37034/infeb.v5i3.681
Keywords: Pengungkapan Emisi Karbon, Kinerja Karbon, Nilai Perusahaan, Kepemilikan Negara, Pengungkapan Lingkungan

Abstract

Isu lingkungan menjadi hal yang sangat penting untuk dibahas belakangan ini apalagi semenjak efek pemanasan global kian nyata dirasakan. Salah satu penyebab pemanasan global adalah emisi karbon berlebih yang terjebak di atmosfer bumi. Perusahaan memegang peranan penting dalam menghasilkan emisi karbon ini. Salah satu cara yang dapat dilakukan untuk mengurangi pemanasan global adalah dengan menurunkan tingkat emisi karbon perusahaan. Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh pengungkapan emisi karbon dan kinerja karbon terhadap nilai perusahaan dengan moderasi kepemilikan negara pada perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022.  Metode yang digunakan adalah analisis regresi berganda dan moderated regression analysis (MRA). Pengumpulan data diperoleh melaui annual report dan sustainability report masing-masing perusahaan. Hasilnya menunjukkan bahwa pengungkapan emisi karbon dan kinerja karbon berpengaruh positif terhadap nilai perusahaan. Kepemilikan negara tidak mampu memoderasi pengungkapan emisi karbon terhadap nilai perusahaan namun mampu memoderasi kinerja karbon dengan nilai perusahaan.

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Author Biography

Diva Trimuliani, Universitas Andalas

Mahasiswa Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Andalas

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Published
2023-09-30
Issue
Vol. 5, No. 3 (September 2023)
Section
Articles
How to Cite
Trimuliani, D., & Febrianto, R. (2023). Pengungkapan Emisi Karbon dan Kinerja Karbon terhadap Nilai Perusahaan: Moderasi Kepemilikan Negara. Jurnal Informatika Ekonomi Bisnis, 5(3), 900-906. https://doi.org/10.37034/infeb.v5i3.681
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