Pengaruh Kinerja Karbon Terhadap Kinerja Keuangan dan Ukuran Perusahaan Sebagai Variabel Moderasi Di Perusahaan Manufaktur Dan Energi di Indonesia

Anwar, Aldi Khoirul (2025) Pengaruh Kinerja Karbon Terhadap Kinerja Keuangan dan Ukuran Perusahaan Sebagai Variabel Moderasi Di Perusahaan Manufaktur Dan Energi di Indonesia. Other thesis, Institut Teknologi Sepuluh Nopember.

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Abstract

Pemerintah terus meningkatkan target pengurangan emisi gas rumah kaca, yang mendorong perusahaan untuk mengadopsi tindakan pengurangan emisi sambil tetap mempertahankan
kinerja keuangan yang optimal. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja karbon terhadap kinerja keuangan, di mana kinerja karbon diukur menggunakan data emisi karbon Scope 1 dan Scope 2. Kinerja keuangan dievaluasi melalui 8 indikator rasio keuangan yang direduksi menggunakan principal component analysis. Data penelitian mencakup 50 perusahaan dari sektor manufaktur dan energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Analisis dilakukan menggunakan metode regresi data panel dengan model Fixed Effect. Hasil penelitian ini menunjukkan bahwa Kinerja karbon berpengaruh postif terhadap kinerja keuangan, pengaruh positif kinerja karbon terhadap kinerja keuangan tidak berkelanjutan, dan hubungan kinerja karbon dan kinerja keuangan dimoderasi positif oleh ukuran perusahaan. Oleh karena itu, Perusahaan perlu secara proaktif mengelola emisi karbon melalui adopsi teknologi bersih dan praktik hemat energi, serta menjadikan keberlanjutan sebagai bagian dari strategi jangka panjang. Sementara itu, investor disarankan untuk mempertimbangkan kinerja karbon sebagai indikator dalam pengambilan keputusan, dengan mempertimbangkan dampak ukuran perusahaan dan potensi manfaat jangka panjang terhadap kinerja keuangan. Perusahaan besar dapat memanfaatkan keunggulan sumber daya mereka untuk mengelola program keberlanjutan dengan lebih efektif.
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The government continues to increase its greenhouse gas emission reduction targets, encouraging companies to adopt emission reduction measures while maintaining optimal
financial performance. This study aims to analyze the impact of carbon performance on financial performance, where carbon performance is measured using Scope 1 and Scope 2
carbon emission data. Financial performance is evaluated through 8 financial ratio indicators, which are reduced using exploratory factor analysis. The study data include 50
companies in the manufacturing and energy sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The analysis was conducted using a panel data
regression method with a Fixed Effect model. The results of this study indicate that carbon performance positively affects financial performance, the positive impact of carbon
performance on financial performance is not sustainable, and the relationship between carbon performance and financial performance is positively moderated by firm size.
Therefore, companies need to proactively manage carbon emissions through the adoption of clean technology and energy-efficient practices while making sustainability a part of their long-term strategy. Meanwhile, investors are advised to consider carbon performance as an indicator in decision-making, taking into account the impact of firm size and the potential long-term benefits on financial performance. Large companies can leverage their resource
advantages to manage sustainability programs more effectively.

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Emisi Karbon, Kinerja karbon, Kinerja Keuangan, Ukuran Perusahaan
Subjects:	H Social Sciences > HG Finance > HG4028.V3 Valuation. Economic value
Divisions:	Faculty of Business and Management Technology > Business Management > 61205-(S1) Undergraduate Thesis
Depositing User:	Aldi Khoirul Anwar
Date Deposited:	28 Jul 2025 03:54
Last Modified:	28 Jul 2025 03:54
URI:	http://repository.its.ac.id/id/eprint/122032

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