Pengaruh Green Strategy, Green Investment, dan Green Innovation terhadap Carbon Emission Disclosure dengan Kepemilikan Institusional sebagai Variabel Moderasi

Fathurohmah, Nabilah (2025) Pengaruh Green Strategy, Green Investment, dan Green Innovation terhadap Carbon Emission Disclosure dengan Kepemilikan Institusional sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to obtain empirical evidence regarding the influence of green strategy, green investment, and green innovation on carbon emission disclosure, with institutional ownership as a moderating variable. Design/methodology/approach – This study uses quantitative research. The sample in this study consists of 36 energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The analysis techniques used to test the hypothesis are multiple regression analysis and moderation interaction regression using Eviews 9 software. Findings – The results of this study indicate that Green Strategy has a positive and insignificant effect on Carbon Emission Disclosure. Green Investment has a positive and significant effect on Carbon Emission Disclosure. Green Innovation has a positive and significant effect on Carbon Emission Disclosure. Institutional Ownership has a positive and insignificant effect on Carbon Emission Disclosure. However, Institutional Ownership does not strengthen the influence of Green Strategy on Carbon Emission Disclosure. Meanwhile, Institutional Ownership strengthens the influence of Green Investment on Carbon Emission Disclosure. And Institutional Ownership strengthens the influence of Green Innovation on Carbon Emission Disclosure. Originality/value – This study discusses Carbon Emission Disclosure in companies and other factors, namely Green Strategy, Green Investment, Green Innovation, and Institutional Ownership, focusing on companies in the energy sector. This study provides a new contribution with the variable of Institutional Ownership as a moderator.

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