Pengaruh Kinerja Lingkungan, Green Accounting, dan Eco-efficiency Terhadap Pengungkapan Emisi Karbon

Wulandari, Nanda Alvina (2026) Pengaruh Kinerja Lingkungan, Green Accounting, dan Eco-efficiency Terhadap Pengungkapan Emisi Karbon. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Nanda Alvina Wulandari (41183403220032)
The Influence of Environmental Performance, Green Accounting, and Eco-efficiency on Carbon Emission Disclosure
xiv + 154 pages + 2 figures + 12 tables + 2024 + 22 appendices
Keywords: environmental performance, green accounting, eco-efficiency, and carbon emission disclosure
This study aims to analyze the effect of environmental performance, green accounting, and eco-efficiency on carbon emission disclosure in energy and basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Carbon emission disclosure has become an important concern due to increasing awareness of the impacts of climate change and the demand for company transparency regarding environmental activities. This study uses legitimacy theory as a theoretical foundation to explain the relationship between companies and society in maintaining social legitimacy through environmental information disclosure.
The research method used is a quantitative method with an explanatory approach. The research population includes energy and basic materials sector companies listed on the IDX for the period 2021-2024. The sample selection uses purposive sampling technique, resulting in a total of 132 observations. The data analysis technique uses panel data regression with a fixed effect model (FEM) through the STATA 17 application. The research results show that environmental performance and eco-efficiency have a significant positive effect on carbon emission disclosure, while green accounting does not have a significant effect on carbon emission disclosure. This study also uses control variables consisting of firm size, profitability, and leverage.

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