PENGARUH GOOD CORPORATE GOVERNANCE, GREEN STRATEGY, DAN GREEN INNOVATION TERHADAP CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI INDONESIA - Nur Aini, Evinda Dwi; Wilasittha, Acynthia Ayu (Jurnal Akuntansi, 2026)
ABSTRAKPenelitian ini bertujuan untuk mengeksplorasi dampak dari Good Corporate Governance, Green Strategy, dan Green Innovation terhadap Carbon Emission Disclosure pada perusahaan sektor Consumer non-Cyclicals yang terdaftar di BEI periode 2021 hingga 2023. Metode kuantittaif dipakai dalam penelitian ini dengan mengimplementasikan pengujian regresi data panel menggunakan Stata 17.0. Sumber didapatkan melalui tinjauan Annual report dan Sustainability Report perusahaan, dengan memanfaatkan data sekunder yang dipilih menggunakan teknik purposive sampling. Temuan dari penelitian ini menunjukkan bahwa Good Corporate Governance memiliki pengaruh tidak signifikan terhadap Carbon Emission Disclosure yang mengindikasikan bahwa perusahaan telah sepenuhnya mengadopsi konsep GCG, tetapi mereka masih belum memasukkan pertimbangan lingkungan seperti emisi karbon ke dalam tata kelola operasional mereka. Di sisi lain, Green Strategy dan Green Innovation terbukti memberi pengaruh positif dan signifikan terhadap Carbon Emission Disclosure.Kata Kunci: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green InnovationABSTRACTThis study aims to explore the impact of Good Corporate Governance, Green Strategy, and Green Innovation on Carbon Emission Disclosure in companies within the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. A quantitative method is employed in this study, using panel data regression analysis with Stata 17.0. Data were obtained from company Annual Reports and Sustainability Reports, utilizing secondary data selected through a purposive sampling technique. The findings of this study indicate that Good Corporate Governance has a insignificant effect on Carbon Emission Disclosure. This suggests that while companies may have adopted GCG principles, they have not yet fully integrated environmental considerations, such as carbon emissions, into their operational governance. In contrast, both Green Strategy and Green Innovation are found to have a positive and significant effect on Carbon Emission Disclosure.Keywords: Carbon Emission Disclosure, Good Corporate Governance, Green Strategy, Green Innovation