PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, PENGUNGKAPAN EMISI KARBON, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN

RAFLI HANAN FADHLURROHMAN, . (2026) PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, PENGUNGKAPAN EMISI KARBON, DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan menganalisis pengaruh green accounting, intellectual capital, pengungkapan emisi karbon, dan leverage terhadap kinerja keuangan perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder dan sampel sebanyak 149 observasi dari 41 perusahaan yang dipilih melalui purposive sampling. Analisis dilakukan menggunakan regresi data panel dengan bantuan EViews 13. Hasil penelitian menunjukkan bahwa green accounting dan pengungkapan emisi karbon tidak berpengaruh terhadap kinerja keuangan, intellectual capital berpengaruh positif signifikan, sedangkan leverage berpengaruh negatif signifikan terhadap kinerja keuangan perusahaan. Temuan ini menunjukkan pentingnya pengelolaan aset intelektual dalam meningkatkan nilai perusahaan serta perlunya pengelolaan struktur pendanaan dan implementasi praktik keberlanjutan yang lebih optimal. ***** This study aims to examine the effect of green accounting, intellectual capital, carbon emissions disclosure, and leverage on the financial performance of basic materials sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employed a quantitative approach using secondary data, with a final sample of 149 observations from 41 companies selected through purposive sampling. Data were analyzed using panel data regression with EViews 13. The results indicate that green accounting and carbon emissions disclosure have no significant effect on financial performance, while intellectual capital has a significant positive effect and leverage has a significant negative effect on financial performance. These findings highlight the importance of managing intellectual capital to enhance firm value, as well as the need to optimize capital structure and the implementation of sustainability practices.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tri Hesti Utaminingtyas, S.E., MSA. ; 2). Windy Permata Suyono, S.Ak., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Rafli Hanan Fadhlurrohman .
Date Deposited:	21 Jul 2026 04:15
Last Modified:	21 Jul 2026 04:15
URI:	http://repository.unj.ac.id/id/eprint/66813

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