Suryana, Kadek Desinta Maharani (2026) PENGARUH CARBON EMISSION DISCLOSURE, CASH HOLDINGS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN (Studi pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di BEI Periode 2022-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Carbon Emission Disclosure (CED), Cash Holdings, and Institutional Ownership on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study is based on Stakeholder Theory and Agency Theory, which explain the relationship between environmental information disclosure, cash management, ownership structure, and corporate financial performance. This research employs a quantitative approach. The sample consists of 26 companies with a total of 78 observations selected through purposive sampling. The data were obtained from the companies’ annual reports and sustainability reports. The analysis was conducted using panel data regression with the assistance of EViews 13 software. The results indicate that Carbon Emission Disclosure has no significant effect on financial performance, while Cash Holdings has a positive effect on financial performance. Meanwhile, Institutional Ownership does not have a significant effect on financial performance. Overall, the findings suggest that cash management contributes more significantly to corporate profitability than corporate governance mechanisms and carbon emission disclosure practices. This study provides theoretical implications by enriching the literature on the integration of Agency Theory and Stakeholder Theory in emerging markets. Practically, the findings contribute to corporate management in optimizing liquidity policies, assist shareholders in evaluating the operational efficiency of listed companies, provide additional academic references for universities, and serve as a reference for future researchers in expanding research models in related fields.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Kadek Desinta Maharani Suryana | ||||||||
| Date Deposited: | 07 Jul 2026 01:36 | ||||||||
| Last Modified: | 07 Jul 2026 02:40 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54715 |
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