CD Tesis

Pengaruh Pengungkapan Emisi Karbon Dan Kinerja Keuangan Terhadap Reaksi Investor Dengan Kinerja Lingkungan Sebagai Pemoderasi (Perusahaan Manufaktur Yang Masuk Peringkat Proper 2017-2020)

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The objective of this study is to investigate how environmental performance serves as
a moderator in the association between Carbon Emissions Disclosure (CED) and
investor response. The objective of this research is to investigate the correlation
between non-standard stock returns and carbon emission disclosure, utilising
environmental performance as an intermediary factor. The present analysis
comprises manufacturing firms that were listed on the IDX and PROPER platforms
during the period spanning from 2017 to 2020. The statistical software package SPSS
version 22 was utilised to perform the hypothesis testing.
The dataset comprised 27 distinct commercial entities, encompassing a cumulative
count of 138 individual records. The study's sample was selected through the
purposive sampling. Multiple regression analysis is utilised in this study for the
purpose of hypothesis testing. The results indicate that the implementation of
Corporate Environmental Disclosure (CED) and financial performance have a
constructive influence on the responses of investors. The relationship between the
disclosure of carbon emissions and investor response is influenced and reinforced by
environmental performance. However, the relationship between financial
performance and investor response is not influenced by environmental performance.
The results of this study are expected to provide an overview of the importance of
performance both in terms of financial and environmental aspects. The company is
not only seen as a profit-making institution for the owners of capital, but also must be
seen as an institution that creates community welfare and environmental
sustainability in which the company operates. The latest research is the object of
previous research in the cement, steel, pulp and paper industry sub-sectors which are
listed on the IDX.
Keywords: CED, financial performance, environmental performance, investor
reaction

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241673

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241673

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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