Pengaruh Green Intellectual Capital dan Green Innovation terhadap Carbon Emission Disclosure dengan Tekanan Stakeholder sebagai Variabel Moderasi

Widarta, Enjelly (2026) Pengaruh Green Intellectual Capital dan Green Innovation terhadap Carbon Emission Disclosure dengan Tekanan Stakeholder sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Objective – This study aims to examine the influence of Green Intellectual Capital and Green Innovation on Carbon Emission Disclosure, with Stakeholder Pressure as a moderating variable and Leverage, Profitability, Company Size, and Industry Type as control variables. Design/Methodology/Approach – This study employs a quantitative research design. The sample consists of 77 companies included in the Kompas 100 Index and listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The hypotheses were tested using multiple regression analysis with EViews 9 software. Based on a series of model selection tests (Chow Test, Hausman Test, and Lagrange Multiplier Test), the fixed Effect Model (FEM) was selected as the most appropriate estimation model for both Model 1 and Model 2. Findings – The results of Model 1 indicate that Green Intellectual Capital has not been able to enhance the transparency of Carbon Emission Disclosure. In contrast, Green Innovation and Stakeholder Pressure significantly improve the transparency of Carbon Emission Disclosure. Meanwhile, the results of Model 2 reveal that Green Intellectual Capital, Green Innovation and Stakeholder Pressure do not significantly improve the transparency of Carbon Emission Disclosure, Stakeholder Pressure does not strengthen the relationship between Green Intellectual Capital and Carbon Emission Disclosure, nor does it strengthen the relationship between Green Innovation and Carbon Emission Disclosure. Originality/Value – This study contributes to the literature by examining the effects of Green Intellectual Capital and Green Innovation on Carbon Emission Disclosure, with Stakeholder Pressure as a moderating variable while controlling for Leverage, Profitability, Firm Size, and Industry Type. It focuses on companies included in the Kompas 100 Index listed on the Indonesia Stock Exchange during the 2023–2025 period.

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