CD Skripsi

Pengaruh Karakteristik Perusahaan, Kinerja Lingkungan Dan Wanita Dalam Dewan Direksi Terhadap Pengungkapan Emisi Karbon (Studi Empiris Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Periode Tahun 2019-2021)

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Companies have a major contribution to the increase in carbon emissions caused by the company's operational activities. Disclosure of carbon emissions is the company's commitment to be responsible for the environmental impacts that arise in social, economic and environmental terms. Companies that have a level of concern for the environment will participate in reducing the amount of carbon emission gas. Disclosure of carbon emissions is a form of corporate responsibility classification that can be seen from the company's annual report or sustainability report with the concept that the company is responsible to stakeholders with all aspects of the company's operations. This study aims to test and analyze the effect of company size, company age, environmental performance and women on the board of directors on disclosure of carbon emissions in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 60 companies, so that the number of observations was 180 observations. The data analysis method used is multiple linear regression analysis. The results of this study indicate that company size and environmental performance affect the disclosure of carbon emissions. While the age of the company and women in the board of directors have no effect on the disclosure of carbon emissions. From the results of this study, energy sector companies listed on the Indonesia Stock Exchange (IDX) should pay attention to strategies to increase company size and environmental performance because it can encourage companies to disclose carbon emissions..
Keywords: Disclosure, Company Characteristics, Environment, Women Directors

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002112546

Penerbit

Pekanbaru : Universitas Riau - FEB - Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002112546

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

Vina

Versi lain/terkait

Lampiran Berkas

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