Determinan Green Intellectual Capital Index dalam Pengungkapan Emisi Karbon dan Transparansi Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Energi yang terdaftar di Bursa Efek Indonesia)

Putra, Ivandra Argya (2024) Determinan Green Intellectual Capital Index dalam Pengungkapan Emisi Karbon dan Transparansi Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Energi yang terdaftar di Bursa Efek Indonesia). Undergraduate thesis, Universitas Muhammadiyah Jember.

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Abstract

This research investigates the role of the Green Intellectual Capital Index in influencing carbon emissions disclosure and transparency, and their subsequent impact on the financial performance of 82 energy companies listed on the Indonesia Stock Exchange during the period 2021-2023. The study finds that while Green Intellectual Capital Index does not exhibit a direct effect on financial performance, carbon emission disclosure positively influence significantly with financial performance, whereas transparency influence unsignificantly to financial performance despite with Green Intellectual Capital Index. This suggests that energy companies should prioritize enhancing carbon emission disclosure while reconsidering transparency practices to optimize financial performance. The study underlines the pressing need for increased environmental responsibility within the energy sector. Further research could delve into specific aspects of green intellectual capital or explore other variables impacting financial performance in the energy .

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Green Intellectual Capital Index, carbon emission disclosure, transparency, financial performance, energy companies, and the Indonesian Stock Exchange
Subjects:	300 Social Science > 330 Economics > 332 Financial Economics, Finance
Divisions:	Faculty of Economics > Department of Accounting (S1)
Department:	S1 Akuntansi
Depositing User:	Ivandra Argya Putra
Contributors:	Contribution Contributor Name NIDN/NIDK Thesis advisor Aspirandi, Rendy Mirwan nidn0706099102 Thesis advisor Suharsono, Riyanto Setiawan nidn0729127201
Contact Email Address:	ivandraargyap26@gmail.com
Date Deposited:	10 Jul 2024 06:23
Last Modified:	10 Jul 2024 06:25
URI:	http://repository.unmuhjember.ac.id/id/eprint/21323

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