PENGARUH PENGUNGKAPAN EMISI KARBON DAN MFCA TERHADAP KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL SEBAGAI MODERASI

Sugeng Hariadi; Fitria Rahmawati

doi:10.34127/jrlab.v14i2.1442

Authors

Sugeng Hariadi Sekolah Tinggi Ilmu Ekonomi Malangkucecwara
Fitria Rahmawati Sekolah Tinggi Ilmu Ekonomi Malangkucecwara

DOI:

https://doi.org/10.34127/jrlab.v14i2.1442

Keywords:

Carbon Emission Disclosure, Material Flow Cost Accounting, Financial Performance, Intellectual Capital

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.

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