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All Journal JURNAL LENTERA BISNIS
Fitria Rahmawati
Sekolah Tinggi Ilmu Ekonomi Malangkucecwara
Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGUNGKAPAN EMISI KARBON DAN MFCA TERHADAP KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL SEBAGAI MODERASI Sugeng Hariadi; Fitria Rahmawati
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1442

Abstract

This study aims to analyze the impact of carbon emission disclosure and Material Flow Cost Accounting (MFCA) on financial performance, with intellectual capital as a moderating variable, for transportation equipment industry companies listed on the Tokyo Stock Exchange during 2021-2023. Using purposive sampling, 27 companies were selected, resulting in 81 observations over three years. The research adopts a causal, quantitative approach, with data sourced from financial and sustainability reports. Analysis included descriptive statistics, classical assumption testing, and hypothesis testing (Coefficient of Determination, t-test, multiple linear regression, and moderated regression analysis). The findings indicate that carbon emission disclosure significantly affects financial performance, while MFCA does not have a significant effect. However, intellectual capital moderates the relationship between carbon emission disclosure and MFCA on financial performance.
Co-Authors Sugeng Hariadi