Pengaruh Investasi Hijau, Kinerja Keuangan, Kinerja Operasional, Kinerja Lingkungan, dan Sistem Manajemen Lingkungan terhadap Pengungkapan Emisi Karbon: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (Bei) Tahun 2021-2022

Abstract

This study aims to determine the effect of green investment, financial performance, operational performance, environmental performance, and environmental management systems on disclosure of carbon emissions in mining companies listed on the Indonesia Stock Exchange (IDX) for 2021-2022. The type of research used in this study is causal associative with the research population being mining companies listed on the Indonesia Stock Exchange (IDX) in 2021- 2022, totaling 57 companies. The type of sample determination used was purposive sampling in order to obtain 40 companies that met the research sample criteria. The type of data is secondary data and the data collection method uses documentation studies and literature studies. The data analysis technique used is a binary logistic regression analysis test. The results of the study show that partially green investment, environmental performance, and environmental management systems have a positive and significant effect on disclosure of carbon emissions. Meanwhile, financial performance and operational performance do not have a significant effect on disclosure of carbon emissions. Simultaneously, green investment, financial performance, operational performance, environmental performance, and environmental management systems influence the disclosure of carbon emissions in mining companies listed on the Indonesia Stock Exchange (IDX)