Pengaruh Carbon Emission Disclosure, ESG Disclosure dan Green Investment terhadap Kinerja Keuangan Perusahaan Pertambangan di Bursa Efek Indonesia tahun 2021-2023

Mulia; Yohanes Joni Pambelum; Ade Yuniati

doi:10.59945/jpnm.v4i1.980

Authors

Mulia Universitas Palangkaraya
Yohanes Joni Pambelum Universitas Palangkaraya
Ade Yuniati Universitas Palangkaraya

DOI:

https://doi.org/10.59945/jpnm.v4i1.980

Keywords:

Carbon Emission Disclosure, ESG Disclosure, Green Investment, Kinerja Keuangan.

Abstract

Penelitian tersebut bertujuan untuk menganalisis pengaruh carbon emission disclosure, ESG disclosure dan green investment terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2023. Metode yang digunakan adalah kuantitatif dengan pendekatan asosiatif kausal dan sampel penelitian dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan uji regresi ltersebuter berganda dengan bantuan SPSS. Hasil penelitian memperlihatkan pengungkapan emisi karbon dan ESG tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan, sedangkan green investment berpengaruh positif dan signifikan. Temuan tersebut memperlihatkan investasi berkelanjutan memberikan dampak nyata terhadap kinerja, sementara pengungkapan keberlanjutan belum cukup memengaruhi hasil keuangan.

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