PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN CARBON DISCLOSURE EMISSION, TERHADAP ENVIRONMENTAL PERFORMANCE DENGAN GREEN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL MODERASI ( Studi Empiris pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2023 )

MUHAMMAD, AKBAR ALDINATA (2026) PENGARUH ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN CARBON DISCLOSURE EMISSION, TERHADAP ENVIRONMENTAL PERFORMANCE DENGAN GREEN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL MODERASI ( Studi Empiris pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2020-2023 ). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Kinerja lingkungan (Environmental Performance) merupakan indikator penting bagi perusahaan dalam menunjukkan tanggung jawabnya terhadap keberlanjutan ekologis. Bagi perusahaan yang terdaftar di Jakarta Islamic Index (JII), isu lingkungan juga selaras dengan prinsip syariah yang menekankan kelestarian alam (hifzh al bi'ah). Penelitian ini bertujuan untuk menganalisis pengaruh Environmental Management Accounting (EMA) dan Carbon Disclosure Emission (CED) terhadap Environmental Performance (EP), serta menguji peran Green Competitive Advantage (GCA) sebagai variabel moderasi pada perusahaan-perusahaan JII periode 2020-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan peringkat PROPER KLHK. Sampel dipilih menggunakan teknik purposive sampling, menghasilkan 10 perusahaan dengan 40 data observasi. Teknik analisis data menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan program IBM SPSS. Hasil penelitian menunjukkan bahwa Environmental Management Accounting berpengaruh terhadap Environmental Performance. Demikian pula, Carbon Disclosure Emission berpengaruh terhadap Environmental Performance. Lebih lanjut, Green Competitive Advantage terbukti memperkuat hubungan antara EMA dan EP, serta hubungan antara CED dan EP. Temuan ini mengindikasikan bahwa penerapan akuntansi lingkungan dan transparansi emisi karbon efektif dalam meningkatkan kinerja lingkungan perusahaan, dan efektivitasnya menjadi lebih besar ketika perusahaan memiliki keunggulan kompetitif berbasis strategi hijau. Kata Kunci: Environmental Management Accounting, Carbon Disclosure Emission, Environmental Performance, Green Competitive Advantage, Jakarta Islamic Index. ABSTRACT in Environmental performance is a crucial indicator for companies demonstrating their responsibility towards ecological sustainability. For companies listed on the Jakarta Islamic Index (JII), environmental issues also align with Islamic principles emphasizing the preservation of nature (hifzh al-bi'ah). This study aims to analyze the influence of Environmental Management Accounting (EMA) and Carbon Disclosure Emission (CED) on Environmental Performance (EP), as well as to examine the role of Green Competitive Advantage (GCA) as a moderating variable in JII-listed companies for the period 2020-2023. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and PROPER ratings issued by the Ministry of Environment and Forestry (KLHK). The sample was selected using purposive sampling technique, resulting in 10 companies with 40 observation data. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS. The results indicate that Environmental Management Accounting has a positive and significant effect on Environmental Performance. Similarly, Carbon Disclosure Emission has a positive and highly significant effect on Environmental Performance. Furthermore, Green Competitive Advantage is proven to strengthen the relationship between EMA and EP, as well as the relationship between CED and EP. These findings suggest that the implementation of environmental accounting and carbon emission transparency effectively enhances corporate environmental performance, and its effectiveness increases when companies possess a competitive advantage based on green strategy. Keywords: Environmental Management Accounting, Carbon Disclosure Emission, Environmental Performance, Green Competitive Advantage, Jakarta Islamic Index.

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