PENGARUH KINERJA KARBON DAN AKUNTANSI KARBON TERHADAP KINERJA PERUSAHAAN(Studi Pada Perusahaan Sektor Energi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 -2023)

This study aims to determine the effect of carbon performance and carbon accounting on company performance. The sample in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2023. Using a purposive sampling method, 54 samples were obtained from 9 companies. The analysis technique used regression analysis. The study population is energy sector companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, 9 company samples were selected (54 observations). The results of the study indicate that carbon performance does not negatively affect company performance while carbon accounting has a positive effect on company performance. Simultaneously, both independent variables affect company performance.
Keywords: Carbon Performance, Accounting Carbon, Company Performance.