Sarvasti, Laily Diva (2024) PENGARUH GREEN ACCOUNTING, CARBON EMISSION DISCLOSURE, DAN PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2020-2022. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Rising and falling stock prices are an important concern for an investor, as they will affect the rate of share return. Share returns are influenced by the technical and fundamental factors of the company, namely, domestic and foreign politics, government policies, rising interest rates, corporate performance, and external factors such as environmental issues such as climate change that need to be a concern for the entire sector of society to be studied. The aim of this study was to examine how the disclosure of carbon emissions, the implementation of green accounting practices, and the level of profitability affect the stock returns of food and beverage firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022. Employing a quantitative approach, this research employed multiple linear regression analysis, utilizing a sample comprising 54 companies. SPSS version 29 software was utilized to facilitate data analysis. The findings of this investigation reveal that profitability exerts a notable influence on stock returns. Conversely, the disclosure of carbon emissions and the adoption of green accounting practices do not demonstrate a significant impact on stock returns. The outcomes of this research could provide valuable insights for companies and investors, urging them to heighten their awareness of environmental considerations. Only a few companies disclose carbon emissions and implement environmental accounting, resulting in less than optimal environmental awareness among investors.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Laily Diva Sarvasti | ||||||||
| Date Deposited: | 01 Jul 2024 06:19 | ||||||||
| Last Modified: | 01 Jul 2024 06:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24835 |
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