Rachmawati, Chintya Melany Humai (2023) PENGARUH KINERJA LINGKUNGAN, PROFITABILITAS, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN EMISI KARBON. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh
kinerja lingkungan, profitabilitas, dan media exposure terhadap pengungkapan
emisi karbon pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia
(BEI) pada tahun 2019-2021. Penelitian ini menggunakan purposive sampling
sebagai metode dalam penentuan sampel, sehingga diperoleh 55 perusahaan yang
memenuhi kriteria. Penelitian ini menggunakan data sekunder berupa annual
report dan sustainability report perusahaan. Teknik analisis data yang digunakan
dalam penelitian ini adalah dengan menggunakan analisis regresi linear berganda,
dengan menggunakan alat bantu program IBM SPSS versi 25. Hasil penelitian ini
menunjukkan bahwa variabel kinerja lingkungan, dan media exposure berpengaruh
terhadap pengungkapan emisi karbon. Sedangkan, variabel profitabilitas tidak
berpengaruh terhadap pengungkapan emisi karbon.
Kata kunci: Pengungkapan Emisi Karbon, Kinerja Lingkungan, Profitabilitas,
Media Exposure
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ABSTRACT
This study aims to test and obtain empirical evidence of the effect of environmental
performance, profitability, and media exposure on disclosure. carbon emissions in
energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-
2021. This study uses purposive sampling as a method of determining the sample,
so that 55 companies that meet the criteria are obtained. This study uses secondary
data in the form of annual reports and company sustainability reports. The data
analysis technique used in this study is to use multiple linear regression analysis,
using the IBM SPSS version 25 program tool. The results of this study indicate that
the environmental performance variable and media exposure affect the disclosure
of carbon emissions. Meanwhile, the profitability variable has no effect on the
disclosure of carbon emissions.
Keywords: Carbon Emission Disclosure, Environmental Performance,
Profitability, Media Exposure
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Carbon Emission Disclosure, Environmental Performance, Profitability, Media Exposure |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 28 Aug 2023 03:40 |
| Last Modified: | 28 Aug 2023 03:40 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/37193 |
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