EFISIENSI INVESTASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS: DAMPAK CARBON CREDIT, KETIDAKPASTIAN LINGKUNGAN DAN KINERJA PERUSAHAAN
消費者非循環型企業における投資効率：カーボンクレジット、環境不確実性、企業業績の影響 (AI 翻訳)
Anne Monika Fristy, Vika Miftahul Jannah, Ayuthia Ramadhani Herman, Stevanus Antoni.R
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所に上場する消費者非循環型企業25社の2022～2024年のデータを用いて、カーボンクレジット相殺、環境不確実性、企業業績が投資効率に与える影響を分析した。重回帰分析の結果、これら3変数は投資効率に有意な影響を与え、企業規模やレバレッジなどの制御変数を加えると説明力が向上した。企業は投資効率維持のため、内部条件にも注意を払う必要がある。
English
This study analyzes the effects of carbon credit offsets, environmental uncertainty, and firm performance on investment efficiency using data from 25 Indonesian consumer non-cyclical firms (2022–2024). Multiple linear regression shows all three variables significantly influence investment efficiency, with improved model fit when control variables are included. Firms should consider internal factors alongside environmental policies and financial performance.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
インドネシア企業を対象にカーボンクレジット、環境不確実性、企業業績が投資効率に与える影響を分析。日本企業への直接的な示唆は限定的だが、炭素クレジットの活用が投資効率に与える影響という観点で参考になる可能性がある。
In the global GX context
This study provides evidence from an emerging market on how carbon credits and environmental uncertainty affect investment efficiency. While the Indonesian context differs, the findings highlight the interplay between environmental policies and corporate financial decision-making, which is relevant for global discussions on carbon pricing and investment.
👥 読者別の含意
🔬研究者:Empirical evidence on the impact of carbon credits on investment efficiency, useful for scholars studying environmental finance in emerging markets.
🏢実務担当者:Companies may consider how carbon offset strategies influence capital allocation efficiency.
🏛政策担当者:Policymakers can note that carbon credit mechanisms affect firm-level investment decisions, suggesting careful design of carbon markets.
📄 Abstract（原文）
This study aims to analyze the effect of carbon credit offset, environmental uncertainty, and firm performance on investment efficiency, while considering control variables such as firm size, leverage, firm age, and cash holdings. The research employed a quantitative method using data from 25 consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Multiple linear regression analysis was applied with the aid of SPSS, along with a normality test to ensure model validity. The results reveal that the three main variables significantly influence investment efficiency, both in models with and without control variables. However, the explanatory power of the model improved when control variables were included, highlighting that internal corporate factors reinforce the effects of external variables. These findings indicate that companies should not only focus on environmental policies and financial performance but also pay close attention to internal conditions in maintaining investment efficiency.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.35145/bilancia.v10i2.5927first seen 2026-07-03 05:06:44
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