Citation:

Rudy Kurniawan, Ranti Windari, Sari Rusmita. "The Effect of Carbon Emission Disclosure and Environmental Performance on Financial Performance (Empirical Study of Energy, Basic Materials and Consumer Non-Cyclicals Sector Companies Listed on the Indonesian Stock Exchange in 2020- 2022)" International Research Journal of Economics and Management Studies, Vol. 3, No. 2, pp. 245-250, 2024.

Abstract:

This research aims to analyze the effect of carbon emissions disclosure and environmental performance on financial performance. The population of this research is energy, basic materials and consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sampling method in this research used a purposive sampling method so that the samples obtained were 63 samples from 21 companies over a period of three years. Hypothesis testing was carried out using multiple linear regression tests and with SPSS Version 27 software tools. The research results showed that partial disclosure of carbon emissions had a positive and significant effect on financial performance, while environmental performance had no effect on financial performance. Simultaneously, disclosure of carbon emissions and environmental performance influences financial performance.

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Keywords:

Disclosure of Carbon Emissions, Environmental Performance, Financial Performance.