Maharani, Dorifahtu Afirstantian (2025) Implementasi Akuntansi Karbon dan Inovasi Hijau dalam Meningkatkan Kinerja Lingkungan terhadap Kepatuhan Pengungkapan Sustainable Development Goals pada Perusahaan Sektor Energi Terbarukan dan Infrastruktur. (Implementation of Carbon Accounting and Green Innovation in Enhancing Environmental Performance on Compliance with Sustainable Development Goals Disclosure in Renewable Energy and Infrastructure Sector Companies). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Melihat pentingnya penghitungan karbon dan inovasi hijau dalam konteksnya kinerja lingkungan dan kepatuhan terhadap SDGs, penelitian ini sangat penting relevan untuk memberikan wawasan baru tentang bagaimana kedua aspek ini dapat saling mendukung lainnya. Penelitian ini diharapkan dapat memberikan rekomendasi praktis bagi perusahaan dalam menerapkan penghitungan karbon dan inovasi hijau secara efektif, serta membantu mereka mencapai tujuan keberlanjutan yang telah mereka tetapkan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh emisi karbon dan inovasi hijau pada Sustainable Development Goals serta pengaruh kinerja lingkungan dalam hubungan antara pengungkapan emisi karbon dan inovasi hijau pada Sustainable Development Goals. Populasi dalam penelitian ini adalah perusahaan energi dan infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel di penelitian ini menggunakan metode purposive sampling dan diperoleh 14 perusahaan sebagai sampel penelitian. Jenis data yang digunakan adalah data sekunder dan hipotesis metode pengujian menggunakan PLS. Berdasarkan hasil penelitian menunjukkan bahwa penghitungan karbon dan lingkungan kinerja mempengaruhi Sustainable Development Goals, sedangkan inovasi hijau mempunyai pengaruh yang signifikan terhadap kinerja lingkungan pada perusahaan di sektor energi dan infrastruktur.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Akuntansi Karbon, Inovasi Hijau, Kinerja Lingkungan, Sustainable Development Goals |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance Z Bibliography. Library Science. Information Resources > ZA Information resources Z Bibliography. Library Science. Information Resources > ZA Information resources > ZA4450 Databases |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222100161 DORIFAHTU AFIRSTANTIAN MAHARANI |
| Date Deposited: | 16 Nov 2001 18:22 |
| Last Modified: | 16 Nov 2001 18:22 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/38670 |
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