Pengaruh Intensitas Investasi Hijau, Pengungkapan Risiko Iklim, dan Intensitas Emisi Karbon Terhadap Kinerja Lingkungan dengan Ukuran Perusahaan sebagai Variabel Moderasi

Authors

  • Athena Ruth Michelle Lumbanraja Akuntansi, Universitas Trisakti, Jakarta, Indonesia
  • Nurhafifah Amalina Akuntansi, Universitas Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/jim.v4i6.1750

Keywords:

Intensitas Investasi Hijau, Pengungkapan Risiko Iklim, Intensitas Emisi Karbon, Kinerja Lingkungan, Ukuran Perusahaan

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intensitas investasi hijau, pengungkapan risiko iklim, dan intensitas emisi karbon terhadap kinerja lingkungan perusahaan sektor energi di Indonesia dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Kinerja lingkungan diukur menggunakan kepemilikan sertifikasi ISO 14001:2015, sehingga analisis data menggunakan regresi logistik biner. Hasil penelitian menunjukkan bahwa intensitas investasi hijau dan pengungkapan risiko iklim berpengaruh positif terhadap kinerja lingkungan, sedangkan intensitas emisi karbon berpengaruh negatif. Selain itu, ukuran perusahaan mampu memperkuat pengaruh intensitas investasi hijau dan pengungkapan risiko iklim terhadap kinerja lingkungan. Temuan ini mengindikasikan bahwa perusahaan dengan skala yang lebih besar memiliki kapasitas yang lebih baik dalam mengelola praktik keberlanjutan lingkungan. Penelitian ini memberikan implikasi bagi perusahaan dan regulator dalam memperkuat kebijakan keberlanjutan serta pengelolaan lingkungan di sektor energi.

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Published

2026-03-30

How to Cite

Lumbanraja, A. R. M., & Amalina, N. (2026). Pengaruh Intensitas Investasi Hijau, Pengungkapan Risiko Iklim, dan Intensitas Emisi Karbon Terhadap Kinerja Lingkungan dengan Ukuran Perusahaan sebagai Variabel Moderasi. Jurnal Ilmu Multidisiplin, 4(6), 4825–4836. https://doi.org/10.38035/jim.v4i6.1750

Issue

Vol. 4 No. 6 (2026): Jurnal Ilmu Multidisplin (Februari - Maret 2026)

Section

Articles

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Copyright (c) 2026 Athena Ruth Michelle Lumbanraja, Nurhafifah Amalina

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