Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan, dan Corporate Governance Terhadap Respon Pasar pada Perusahaan Sektor Basic Materials di Bursa Efek Indonesia

Authors

  • Adelia Salma Universitas Mulawarman
  • Ferry Diyanti Universitas Mulawarman

DOI:

https://doi.org/10.30651/jms.v11i2.31251

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan emisi karbon, kinerja lingkungan, dan corporate governance terhadap respon pasar, dengan ukuran perusahaan sebagai variabel kontrol. Populasi penelitian ini Adalah perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Teknik penentuan sampel menggunakan purposive sampling. Analisi data dilakukan menggunakan regresi linier berganda setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif dan signifikan terhadap respon pasar. Sementara kinerja lingkungan tidak menunjukkan pengaruh yang signifikan terhadap respon pasar. Serta corporate governance tidak berpengaruh signifikan terhadap respon pasar. Penelitian ini berkontribusi pada literatur yang ada dengan memberikan pemahaman tambahan tentang pengaruh pengungkapan emisi karbon, kinerja lingkungan, dan corporate governance terhadap respon pasar.

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Published

2026-04-23

How to Cite

Salma, A., & Diyanti, F. (2026). Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan, dan Corporate Governance Terhadap Respon Pasar pada Perusahaan Sektor Basic Materials di Bursa Efek Indonesia. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 11(2). https://doi.org/10.30651/jms.v11i2.31251

Issue

Vol. 11 No. 2 (2026)

Section

Artikel

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