PENGARUH GREEN STRATEGY, GREEN INNOVATION, DAN GOOD CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2021-2023

Aini, Evinda Dwi Nur (2025) PENGARUH GREEN STRATEGY, GREEN INNOVATION, DAN GOOD CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2021-2023. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the influence of Green Strategy, Green Innovation, and Good Corporate Governance on Carbon Emission Disclosure in Consumer Non-Cyclicals sector companies in Indonesia. The research employs a quantitative approach using panel data regression analysis. The sample consists of 44 companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, selected through purposive sampling. The data used in this study were obtained from each company’s Sustainability Reports and Annual Reports. Data analysis was conducted using Stata version 17. The results indicate that Green Strategy and Green Innovation have a positive and significant effect on Carbon Emission Disclosure, while Good Corporate Governance shows an insignificant effect. These findings suggest that the implementation of green strategies and innovations encourages companies to be more transparent in disclosing carbon emissions resulting from their operational activities. Moreover, companies that have already adopted the principles of Good Corporate Governance are advised to enhance their awareness and efforts in carbon emission disclosure, in alignment with stakeholder theory, which emphasizes the importance of transparency and accountability to all stakeholders.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorWilasittha, Acynthia AyuNIDN0017109003acynthia.ayu.ak@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Evinda Dwi Nur Aini
Date Deposited: 18 Jul 2025 08:32
Last Modified: 18 Jul 2025 08:32
URI: https://repository.upnjatim.ac.id/id/eprint/39905

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