Handini, Kholifatun Nur (2026) Pengaruh Carbon Emissions Disclosure, Good Corporate Governance, dan Managerial Ability Terhadap Financial Performance pada Perusahaan Energi di Indonesia yang Tercatat di BEI Tahun 2022-2025. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (cover)
22013010090-cover.pdf Download (1MB) |
|
Text (bab 1)
22013010090-bab1.pdf Download (267kB) |
|
Text (bab 2)
22013010090-bab2.pdf Restricted to Repository staff only until 22 October 2029. Download (286kB) |
|
Text (bab 3)
22013010090-bab3.pdf Restricted to Repository staff only until 22 October 2029. Download (370kB) |
|
Text (bab 4)
22013010090-bab4.pdf Restricted to Repository staff only until 22 October 2029. Download (637kB) |
|
Text (bab 5)
22013010090-bab5.pdf Download (148kB) |
|
Text (daftar pustaka)
22013010090-daftarpustaka.pdf Download (162kB) |
|
Text (lampiran)
22013010090-lampiran.pdf Restricted to Repository staff only until 22 October 2029. Download (780kB) |
Abstract
This study aims to analyze the effect of Carbon Emissions Disclosure, Good Corporate Governance, and Managerial Ability on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2022–2025. The study uses Stakeholder Theory as the main framework to explain the relationship between a company's responsibility to stakeholders and financial performance. The research employs a quantitative approach with a descriptive explanatory method. The population consists of 91 energy sector companies listed on the IDX during the 2022–2025 period. The sample was determined using purposive sampling, resulting in 36 companies with a total of 144 observations. The study uses secondary data obtained from the companies' Annual Reports and Sustainability Reports. Financial Performance is measured using Return on Assets (ROA), and Carbon Emissions Disclosure is measured using an 18-item disclosure index. Good Corporate Governance is measured based on the eight principles of the Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021, while Managerial Ability is measured using the DEA-Tobit approach. The data was analyzed using panel data regression with the final model being the Common Effect Model (CEM), estimated using the Panel Estimated Generalized Least Squares (EGLS) method with cross-section weighting and White diagonal correction, after applying first-difference transformation to tackle autocorrelation. The results show that Carbon Emissions Disclosure has a positive and significant effect on Financial Performance. Good Corporate Governance doesn't significantly affect Financial Performance, even though its coefficient is positive. Meanwhile, Managerial Ability has a positive and significant effect on Financial Performance. Taken together, all three independent variables significantly impact Financial Performance. The results of this study show that carbon emission transparency and managerial ability are important factors in improving the financial performance of companies in the energy sector.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Kholifatun Nur Handini | ||||||||
| Date Deposited: | 23 Oct 2026 05:15 | ||||||||
| Last Modified: | 23 Oct 2026 05:15 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/61082 |
Actions (login required)
 |
View Item |