CD Skripsi
Pengaruh Kinerja Lingkungan Dan Carbon Emmision Disclosure Terhadap Return Saham Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021)
ABSTRACT
Stock return is the level of profit enjoyed by investors on an investment they make. This study aims to see the effect of environmental performance and carbon emission disclosure on stock returns with financial performance as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample selection in this study used a purposive sampling method. The samples selected in this study were 30 companies and were selected based on predetermined criteria. The data analysis method used is path analysis. The results showed that environmental performance had an effect on financial performance and stock returns, carbon emission disclosure had no effect on financial performance and stock returns, financial performance had an effect on stock returns. Financial performance has not succeeded in becoming an intervening variable that influences environmental performance and carbon emission disclosure on stock returns.
Keywords: Environmental Performance, Carbon Emission Disclosure, Stock Return and Financial Performance.
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