Pengaruh Pengungkapan Emisi Karbon Dan Mfca Terhadap Kinerja Keuangan Dengan Modal Intelektual Sebagai Moderasi
Year: 2025
Type: article
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.
Source: JURNAL LENTERA BISNIS
Authors: Sugeng Hariadi, Fitria Rahmawati
Institution: Sekolah Tinggi Ilmu Ekonomi Malangkucecwara
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: diamond
OpenAlex ID: W4410213543