Syafitri, Nadya (2025) PENGARUH CARBON EMISSION DISCLOSURE DAN GREEN INNOVATION TERHADAP KINERJA KEUANGAN. THE EFFECT OF CARBON EMISSION DISCLOSURE AND GREEN INNOVATION ON FINANCIAL PERFORMANCE (ENERGY AND CONSUMER NON-CYCLICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) (30).
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Abstract
The issues of sustainability and environmental responsibility have become increasingly relevant in evaluating corporate performance, especially in emerging markets. This study aims to examine the effect of carbon emission disclosure and green innovation on financial performance. The research employs a quantitative approach using purposive sampling of energy and consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. Multiple regression analysis was conducted using SPSS. The results indicate that carbon emission disclosure has a significant negative effect on financial performance. Green innovation, as proxied by green process innovation, has a positive and significant effect on financial performance. Meanwhile, green product innovation shows no significant effect on financial performance.
| Item Type: | Article | |||||||||
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| Uncontrolled Keywords: | Financial Performance, Carbon Emission Disclosure, Green Innovation | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Nadya Syafitri | |||||||||
| Date Deposited: | 28 Aug 2025 06:38 | |||||||||
| Last Modified: | 28 Aug 2025 06:38 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53033 |
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