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All Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Inkubis: Jurnal Ekonomi dan Bisnis
Irshad Ahmad Reshi
Annamalai University
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Implementation of Carbon Emission Disclosure on Market Reaction with Green Investment as a Mediating Variable in Companies Listed on the Indonesian Carbon Exchange (IDX Carbon) Rico Nur Ilham; Muammar Khaddafi; Mangasi Sinurat; Irada Sinta; Irshad Ahmad Reshi
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.128

Abstract

Background: The Indonesian Carbon Exchange (IDX Carbon) has emerged as a critical mechanism for carbon trading, introducing carbon units as securities rather than commodities. Despite this development, challenges remain in ensuring the integrity of carbon markets, including issues of double counting, manipulation of carbon unit measurements, and regulatory gaps. Objective: This study aims to examine the implementation of Carbon Emission Disclosure on Market Reaction with Green Investment as a mediating variable in companies listed on IDX Carbon. Methods: This study employed a quantitative research approach using SmartPLS with PLS-SEM. Hypothesis testing applied a t-statistic threshold of 1.96 and a significance level of α = 5% (p-value < 0.05). Results: All variables had Cronbach's Alpha values above 0.95 and AVE values above 0.66, indicating high reliability and validity. The R² value of Green Investment (Z) was 0.983 and Market Reaction (Y) was 0.925, indicating strong predictive relevance. Hypothesis testing revealed: (1) Green Investment significantly affects Market Reaction (t = 9.422, p = 0.000); (2) Carbon Emission Disclosure significantly affects Green Investment (t = 6.017, p = 0.000); (3) Carbon Emission Disclosure significantly affects Market Reaction (t = 2.655, p = 0.000); and (4) Carbon Emission Disclosure significantly affects Market Reaction through Green Investment as a mediating variable (t = 8.672, p = 0.000). All four hypotheses were accepted. Conclusion: Carbon Emission Disclosure has a significant direct effect on both Green Investment and Market Reaction in IDX Carbon-listed companies. Green Investment also serves as a significant mediating variable between Carbon Emission Disclosure and Market Reaction, highlighting the importance of transparent carbon emission reporting in supporting sustainable finance in Indonesia.
E-Government Collaboration Research: A Theoretical Mapping Verdico Arief; Irshad Ahmad Reshi; M. Amsyahar
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 3 (2026)
Publisher : CV. RADJA PUBLIKA

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Abstract

This research aims to reviews existing theories to be more complete and contain more contextual material, therefore it can be used as one of the references or guidance for the complex and dynamic e-government collaboration. This research tries to reviews a theory using theoretical mapping to various experts’ theories. In reviews theory, the researcher constructs a theoretical mapping based on some experts’ theories. Theoretical mapping is completed by looking deeper to the theory, then comparing the idea and concept of one theory to others, and creating the conclusion. If some experts share the same ideas, the researcher will compile the ideas into one indicator. In contrast, if an expert has an idea which is not delivered and recommended by others, then the idea will not be deleted or forcedly included to ones’ indicator, instead it will become a separate indicator. The result of the development theory which is done through theoretical mapping suggests some fundamental processes such as basic collaboration, planning, commitment and trust, leadership, communication relationship, and technological environment in carrying out e-government collaboration. The concept can be used as one of the references or guidance for developing, managing, forecasting or researching e-government collaboration, which currently has increasingly complex and dynamic problems.
Co-Authors Irada Sinta M. Amsyahar Mangasi Sinurat Muammar Khaddafi Rico Nur Ilham Verdico Arief