CD Skripsi

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI

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This research influences profitability and company size on carbon emission
disclosures with environmental performance as a moderating variable. This type
of research is quantitative which comes from secondary data. The population in
this study are companies registered on the BEI (Indonesian Stock Exchange) that
take part in PROPER in 2018-2022. Sampling used a purposive sampling method
with the criteria of companies listed on the Indonesia Stock Exchange (BEI) that
follow the PROPER of the Ministry of Environment and Forestry (KLHK) in
2018-2022, companies that consistently follow the PROPER of the Ministry of
Environment and Forestry in 2018-2022 and companies that published and
published annual reports and sustainability reports for 2018-2022 for 40
companies with 5 years of observation. The method uses the help of the Warp PLS
7 program. The test results show that Profitability and Company Size have a
positive and significant effect on Carbon Emission Disclosure in companies
registered on the BEI (Indonesian Stock Exchange) that take part in PROPER in
2018-2022. Environmental Performance cannot moderate the influence of
Profitability and Company Size on Carbon Emission Disclosure in companies
listed on the BEI (Indonesian Stock Exchange) that participate in PROPER in
2018-2022.
Keywords: Profitability,Company Size,Environmental Performance Carbon
Emission Disclosure

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002126423

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002126423

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

GUNTUR

Versi lain/terkait

Lampiran Berkas

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