CD Tesis

Faktor-Faktor Yang Mempengaruhi Pengungkapan Emisi Karbon Dengan Kinerja Lingkungan Sebagai Variabel Moderasi

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ZULFAHMI, NIM: 2010241855. Factors Affecting the Disclosure of Carbon Emissions with Environmental Performance as a Moderating Variable. Supervised by Enni Savitri . and Novita Indrawati.
Disclosure of Carbon Emissions in Indonesia is still voluntary and not all companies disclose this information in their financial statements. Companies are starting to disclose Carbon Emissions for stakeholders with the aim of increasing transparency and accountability. However, not a few companies in Indonesia refrain from disclosing Carbon Emissions in their reports because the information is costly and disadvantageous to the company.
The purpose of this study is to examine and analyse the effect of institutional ownership, family ownership, firm size and leverage on carbon emission disclosure with environmental performance as a moderating variable. In determining the sample, this study uses purposive sampling technique, namely sampling using criteria determined based on research policy. The observation data taken amounted to 104 data from 26 companies from the observation period of 4 (four) years starting from 2019-2022. The type of data is quantitative data sourced from secondary data. Data analysis using multiple linear regression and moderation regression analysis (MRA).
The results showed that institutional ownership, family ownership, company size and leverage partially affect the disclosure of carbon emissions. Environmental performance moderates the effect of institutional ownership and company size on disclosure of carbon emissions, but environmental performance does not moderate the effect of family ownership and leverage on disclosure of carbon emissions.
Key words: Institutional ownership, family ownership, company size, leverage,
carbon emission disclosure.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241855

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241855

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Melda

Versi lain/terkait

Lampiran Berkas

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