Pengaruh Green Strategy, Green Innovation dan Kinerja Lingkungan terhadap Carbon Emission Disclosure dengan Dewan Komisaris Independen sebagai Variabel Moderasi

Putri, Pradhika Karina (2026) Pengaruh Green Strategy, Green Innovation dan Kinerja Lingkungan terhadap Carbon Emission Disclosure dengan Dewan Komisaris Independen sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This This study aims to obtain empirical evidence on the influence of Green Strategy, Green Innovation, and Environmental Performance on Carbon Emission Disclosure, with the Independent Board of Commissioners serving as a moderating variable Design/methodology/approach – This study uses quantitative data. The sample consists of 57 companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2023 to 2025. The analysis technique used to test the hypotheses is multiple regression analysis using E-Views 9 software. Findings – The results of this study indicate that Green Strategy has a positive and significant effect on Carbon Emission Disclosure. Green Innovation has a positive and significant effect on Carbon Emission Disclosure; Environmental Performance has a positive and significant effect on Carbon Emission Disclosure; and the Independent Board of Commissioners has a positive and significant effect on Carbon Emission Disclosure. However, the Independent Board of Commissioners does not strengthen the positive influence of Green Strategy on Carbon Emission Disclosure. The Independent Board of Commissioners does not strengthen the positive influence of Green Innovation on Carbon Emission Disclosure. And the Independent Board of Commissioners does not strengthen the negative influence of Environmental Performance on Carbon Emission Disclosure. Originality/Value – This study examines carbon emission disclosure and other factors such as green strategy, green innovation, environmental performance, and the independent board of commissioners, focusing on companies in the food and beverage subsector. This study includes the independent board of commissioners as a moderating variable.

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