Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Bilancia : Jurnal Ilmiah Akuntansi
Ayuthia Ramadhani Herman
Institut Teknologi dan Bisnis Master
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EFISIENSI INVESTASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS: DAMPAK CARBON CREDIT, KETIDAKPASTIAN LINGKUNGAN DAN KINERJA PERUSAHAAN Anne Monika Fristy; Vika Miftahul Jannah; Ayuthia Ramadhani Herman; Stevanus Antoni.R
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5927

Abstract

This study aims to analyze the effect of carbon credit offset, environmental uncertainty, and firm performance on investment efficiency, while considering control variables such as firm size, leverage, firm age, and cash holdings. The research employed a quantitative method using data from 25 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Multiple linear regression analysis was applied with the aid of SPSS, along with a normality test to ensure model validity. The results reveal that the three main variables significantly influence investment efficiency, both in models with and without control variables. However, the explanatory power of the model improved when control variables were included, highlighting that internal corporate factors reinforce the effects of external variables. These findings indicate that companies should not only focus on environmental policies and financial performance but also pay close attention to internal conditions in maintaining investment efficiency.
Co-Authors Anne Monika Fristy Stevanus Antoni.R Vika Miftahul Jannah