relation: https://eprints.untirta.ac.id/48952/
title: ENVIRONMENTAL AUDIT FOR CLIMATE RISK DALAM  UPAYA MEMPERKUAT SUSTAINABILITY REPORTING  DENGAN PENDEKATAN TEORI STAKEHOLDER TEORI  LEGITIMASI  (Studi Empiris pada Perusahaan Listing di Bursa Efek Indonesia)
creator: SIREGAR, INOVA FITRI
subject: HF Commerce
subject: HF5601 Accounting
description: The aim of this dissertation research is to present an innovative  breakthrough that aims to introduce Environmental Audit for Climate Risk or ‘EA  for climate risk’, an approach designed to fill the gap that exists in current  literature and practice. EA for climate risk builds on environmental auditing and  regulations and policies regarding risk mitigation actions and investigates the  factors that affect sustainability reporting, in this research focus on sustainability  reporting and how climate-related risks and environmental uncertainties can affect  it, with policies, and regulations on how to mitigate the risks of products produced  through innovation, reinforced by how to implement environmental audit for  climate risk.  The data collection method used in this study is to use secondary data.  Data obtained from companies listed on the Indonesia Stock Exchange, based on  existing data in 2021-2022, it is known that the number of sample companies  listed on the Indonesia Stock Exchange is 548 samples with 15 sectors on the  Indonesia Stock Exchange. The second data collection method is to use  observation, survey, interview and questionnaire data. Given that this research  aims to design environmental audit measurements, an evaluation of appearance  and content validity is carried out. The convenience sampling method was used to  ensure the validity of the measurement, there were 20 experts.  The results showed that Environmental uncertainty has no effect on green  innovation, this is because companies focus more on survival efforts rather than  making an investment in the form of innovation, In uncertain conditions,  companies tend to reduce investment in long-term projects that have a higher level  of uncertainty. Environmental uncertainty has no effect on investor sentiment,  because investors focus more on long-term aspects, long-term potential growth.  For example, despite environmental uncertaintyrelated to regulations in the  technology sector, many investors continue to support large technology  companies such as Gojek due to the huge potential in Indonesia's digital economy  in the long run.Climated related risk affects green innovation. The reason is  because the risk mitigation strategy will further improve new technologies, be it in  products, processes or services provided by the company. Then with the existence  of regulations, government policies such as Proper, there is a requirement to  present Sustainability reporting. Climated related risk affects investor sentiment  because climate change on transition risk and physical risk can bring risks and  opportunities that affect the value, stability, and reputation of the company. Investors are increasingly selective in choosing companies that are proactive  about climate change. Companies that respond to climate-related risk.  The implications of this study are Investors are increasingly aware of the  importance of factors in investment decisions, investors view information as  financially material to investment performance, examine the importance of  sustainable and ethical practices in guiding investment choices. To effectively  implement and sustainability in Indonesia, it is important for companies to adopt a  holistic approach that integrates considerations into core business strategies. By  utilising sustainability reporting frameworks and practices, organisations in  Indonesia can improve environmental and social performance, strengthen  corporate governance structures, and build trust with stakeholders.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/48952/1/Inova%20Fitri%20Siregar_7783220028_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/48952/2/Inova%20Fitri%20Siregar_7783220028_01.pdf
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identifier: https://eprints.untirta.ac.id/48952/3/Inova%20Fitri%20Siregar_7783220028_02.pdf
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identifier: https://eprints.untirta.ac.id/48952/4/Inova%20Fitri%20Siregar_7783220028_03.pdf
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identifier: https://eprints.untirta.ac.id/48952/5/Inova%20Fitri%20Siregar_7783220028_04.pdf
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identifier: https://eprints.untirta.ac.id/48952/6/Inova%20Fitri%20Siregar_7783220028_05.pdf
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identifier: https://eprints.untirta.ac.id/48952/7/Inova%20Fitri%20Siregar_7783220028_Reff.pdf
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identifier: https://eprints.untirta.ac.id/48952/8/Inova%20Fitri%20Siregar_7783220028_Lamp.pdf
identifier:   SIREGAR, INOVA FITRI  (2025) ENVIRONMENTAL AUDIT FOR CLIMATE RISK DALAM UPAYA MEMPERKUAT SUSTAINABILITY REPORTING DENGAN PENDEKATAN TEORI STAKEHOLDER TEORI LEGITIMASI (Studi Empiris pada Perusahaan Listing di Bursa Efek Indonesia).  Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.