CD Tesis

Pengaruh Profitabilitas, Wanita Dalam Dewan, Dan Media Exposure Terhadap Pengungkapan Emisi Karbon Dengan Kinerja Lingkungan Sebagai Variabel Moderasi

---

SUMMARY
NURUL HIKMAH PUTRI, NIM. 2210248012, The Impact of Profitability, Women in the Board of Commissioners and Board of Directors, and Media Exposure on Carbon Emission Disclosure with Environmental Performance as a Moderating Variable. Supervised and proctoring by Enni Safitri and Alfiati Silfi.
The purpose of this study is to analyze the impact of profitability, women in the board of commissioners and Board of Directors, and Media exposure on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the period from 2019 to 2023. Given the importance of climate change issues and the environmental impacts of corporate activities, this research focuses on how companies can be more transparent in reporting their carbon emissions, which is part of corporate social responsibility.In this study, several variables are used to measure the expected impact. First, profitability is measured through Return on Assets (ROA), reflecting the company's ability to generate profits from its total assets. Second, women in the board of commissioners and Board of Directors is measured by the representation of women on the board of directors and commissioners, which is considered important as diversity in decision-making can enhance attention to social and environmental issues. Third, Media exposure is measured based on the frequency of company coverage in the Media; the more a company is reported in the Media, the greater the public pressure it faces to be accountable for its emissions disclosure. Lastly, environmental performance is assessed based on ISO 14001 certification, indicating a company's commitment to effective environmental management systems.The results indicate a significant positive influence of profitability on carbon emission disclosure. Companies with higher profitability tend to be more transparent in reporting their carbon emissions. This suggests that financially healthy companies feel more capable and invested in demonstrating their commitment to sustainability and environmental responsibility. Additionally, gender diversity on boards also positively affects carbon emission disclosure. Companies with better gender diversity are more likely to be responsive to environmental issues, as reflected in their disclosure practices.Media exposure also plays a crucial role in enhancing transparency in carbon emission disclosure. The study finds that public pressure and company reputation are strong motivators for companies to be more open about their emissions reporting. When companies receive greater Media attention, they tend to feel more pressured to meet public expectations regarding environmental responsibility. Therefore, Media exposure functions not only as a promotional tool but also as a mechanism that encourages companies to act more transparently and responsibly.Furthermore, this research demonstrates that environmental performance serves as a moderating variable that strengthens the relationship between profitability, women in the board of commissioners and board of directors, and Media exposure on carbon emission disclosure. In other words, companies with good environmental performance can
More effectively leverage profitability, gender diversity, andMedia Exposure to enhance their carbon emission disclosures. This underscores is importance of investing in good environmental practices, which benefit not only the environment but also improve a company's image among stakeholders.Overall, the findings emphasize the significance of transparency in carbon emission disclosure as an integral part of corporate social responsibility. Amid increasing awareness of environmental issues and pressures from various stakeholders, carbon emission disclosure becomes increasingly relevant and crucial, especially for companies in the energy sector that are major contributors to global carbon emissions. This study aims to make a significant contribution to knowledge development and serves as a reference for future research related to carbon emission disclosure and sustainability practices in Indonesia.Thus, the results of this research are beneficial not only for academics and researchers but also for business practitioners and policymakers striving to encourage companies to take greater responsibility for managing carbon emissions and supporting sustainability efforts in Indonesia.

Key words : Profitability, Women, Media Exposure, and Carbon Emission Disclosure

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2210248012

Penerbit

Pekanbaru. : Universitas Riau – PASCA– MAGISTER AKUNTANSI., 2025

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2210248012

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Magister Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

RIDHO

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar