Pengaruh Climate Change Disclosure Terhadap Kinerja Keuangan Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Kontrol (Studi Pada Seluruh Perusahaan Non – Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023)
Abstract
Penelitian ini mengevaluasi dampak pengungkapan perubahan iklim (CCD) terhadap kinerja keuangan perusahaan
non-keuangan di Bursa Efek Indonesia selama 2022–2023. CCD dianalisis menggunakan pendekatan konten analisis
berdasarkan kerangka TCFD. Kinerja keuangan diukur melalui Return on Assets (ROA) dan Return on Sales (ROS),
dengan ukuran perusahaan sebagai variabel kontrol. Analisis dilakukan menggunakan regresi data panel melalui
Eviews 12. Hasil menunjukkan bahwa CCD tidak memiliki pengaruh signifikan terhadap ROA, namun berdampak
negatif terhadap ROS. Ini mengindikasikan bahwa pengungkapan iklim belum memberikan manfaat finansial
langsung dalam jangka pendek, terutama di pasar domestik yang masih dalam tahap awal adopsi pelaporan iklim.
Meski demikian, CCD tetap berperan penting dalam membangun kepercayaan dan legitimasi perusahaan.
Kata Kunci: laporan pengungkapan perubahan iklim; kinerja keuangan; return on assets (ROA); return on sales (ROS);
rekomendasi TCFD
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