CD Skripsi
PENGARUH KINERJA LINGKUNGAN DAN CARBON EMISSION DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
This study aims to analyze the effect of Environmental Performance and
Carbon Emission Disclosure on the Company's Financial Performance with Good
Corporate Governance as a moderating variable. This type of research is
quantitative and sourced from secondary data. The population in this study comprises
companies listed on the IDX (Indonesia Stock Exchange) that followed the PROPER
program from 2018 to 2022. Sampling was conducted using the purposive sampling
method with the criteria of companies listed on the IDX that followed the PROPER
program of the Ministry of Environment and Forestry (KLHK) from 2018 to 2022,
companies that consistently followed the PROPER program of the Ministry of
Environment and Forestry from 2018 to 2022, and companies that published annual
reports and sustainability reports for the years 2018 to 2022, totaling 18 companies
with observation years spanning 5 years. The data analysis method used is
Moderated Regression Analysis (MRA). Test results show that the Environmental
Performance.
Keywords: Environmental Performance, Carbon Emission Disclosure, Financial
Performance, Good Corporate Governance
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