Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2026) Peran Kepemilikan Institusional dalam Memoderasi Pengaruh Kebijakan Pajak Karbon, Sustainability Report. Green Investment terhadap Kinerja Perusahaanyang Terdaftar di Bursa Efek Indonesia. JPIM:JurnalPenelitianIlmiahMultidisipliner, 1 (4). pp. 1366-1374.

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Abstract

This study aims to analyzethe role of institutional ownership in moderating the influence of carbon tax policy, sustainability report, and green investment on company performance. The background of this study is based on the issue of global climate change and the efforts of the Indonesian government in implementing a carbon tax policy to reduce greenhouse gas emissions, especially in the industrial sector. In addition, companies are required to increase transparency and accountability through sustainability reports and encourage green investment as part of a sustainability strategy. The study uses a descriptive quantitative approach with secondary data obtained from financial reports and sustainability reports of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2010–2024. The results of the study indicate that carbon tax policy tends to increase operational costs and reduce company profitability, while sustainability report disclosure has a positive effect on financial performance. Green investment simultaneously affects company value, but is not significant in part. Institutional ownership plays an important role in moderating the influence of these variables on company performance, especially in encouraging better transparency, efficiency,and environmental riskmanagement.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Magister Akuntansi
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	21 Sep 2026 01:37
Last Modified:	21 Sep 2026 01:37
URI:	http://repository.ubharajaya.ac.id/id/eprint/41222

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