Rochmah, Cholifatul (2025) Pengaruh Pengungkapan Emisi Karbon, Green Accounting, dan Intellectual Capital Terhadap Kinerja Keuangan. Undergraduate thesis, UPN "Veteran" Jawa Timur.
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Abstract
This study aims to examine the effect of carbon emission disclosure, green accounting, and intellectual capital on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Financial performance is proxied using Return on Assets (ROA), while carbon emission disclosure is measured using the Carbon Emission Disclosure Index (CEDI), green accounting through the PROPER rating, and intellectual capital using the Value Added Intellectual Coefficient (VAIC). The research method used is a quantitative approach using SPSS software. Data collection was conducted through documentation from annual and sustainability reports using a purposive sampling technique, resulting in 60 observations from 20 companies. The results of this study indicate that carbon emission disclosure has a significant negative effect on financial performance, while green accounting and intellectual capital have a significant positive effect. These findings indicate that sustainability efforts and the utilization of intangible resources play a significant role in supporting the financial performance of energy sector companies amidst global environmental challenges.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Cholifatul Rochmah | ||||||||
| Date Deposited: | 21 Jul 2025 03:56 | ||||||||
| Last Modified: | 21 Jul 2025 03:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/40177 |
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