PENGARUH KINERJA LINGKUNGAN, MEDIA EXPOSURE, DAN GOOD CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE

Muamalah, Nurul Fitri (2024) PENGARUH KINERJA LINGKUNGAN, MEDIA EXPOSURE, DAN GOOD CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE. Other thesis, UPN Veteran Yogyajarta.

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Abstract

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ABSTRAK
PENGARUH KINERJA LINGKUNGAN, MEDIA EXPOSURE, DAN GOOD
CORPORATE GOVERNANCE TERHADAP CARBON EMISSION
DISCLOSURE
Oleh:
Nurul Fitri Muamalah
142200103
Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, media
exposure, kepemilikan manajerial, dan kepemilikan institusional terhadap carbon
emission disclosure. Kinerja lingkungan diukur dengan peringkat PROPER, media
exposure diukur dengan variabel dummy, kepemilikan manajerial diukur dengan
hasil perhitungan dari saham yang dimiliki manajerial dibagi saham beredar
perusahaan, dan kepemilikan institusional diukur dengan hasil perhitungan dari
saham yang dimiliki institusi dibagi saham beredar perusahaan. Penelitian ini
dilakukan pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa
Efek Indonesia (BEI) periode tahun 2018 sampai tahun 2022. Sampel penelitian
dipilih berdasarkan beberapa kriteria yang telah ditentukan dan observasi akhir
yang terpilih berjumlah 110 observasi. Hipotesis penelitian diuji dengan analisis
regresi berganda. Hasil analisis menunjukkan bahwa kinerja lingkungan dan
kepemilikan manajerial tidak memiliki pengaruh terhadap pengungkapan emisi
karbon. Sedangkan media exposure dan kepemilikan institusional memiliki
pengaruh terhadap pengungkapan emisi karbon.
Kata Kunci: Carbon Emission Disclosure, Kinerja Lingkungan, Media
Exposure, Good Corporate Governance, Kepemilikan Manajerial,
Kepemilikan Institusional
vi
ABSTRACT
THE EFFECT OF ENVIRONMENTAL PERFORMANCE, MEDIA
EXPOSURE, AND GOOD CORPORATE GOVERNANCE ON CARBON
EMISSION DISCLOSURE
By:
Nurul Fitri Muamalah
142200103
This study aims to examine the effect of environmental performance, media
exposure, managerial ownership and institutional ownership on the disclosure of
carbon emissions. Environmental performance is measured by the PROPER rating,
media exposure is measured by a dummy variable, managerial ownership is
measured by calculating the shares owned by managers divided by the company's
outstanding shares, and institutional ownership is measured by calculating the
shares owned by institutions divided by the company's outstanding shares. This
research was conducted on basic industrial and chemical sector companies listed
on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022. The research
sample was selected based on several predetermined criteria and the final
observations selected were 110 observations. The research hypothesis was tested
using multiple regression analysis. The results of the analysis show that
environmental performance and managerial ownership have no influence on
carbon emissions disclosure. Meanwhile, media exposure and institutional
ownership have an influence on carbon emissions disclosure.
Keywords: Carbon Emission Disclosure, Environmental Performance, Media
Exposure, Good Corporate Governance, Managerial Ownership, Institutional
Ownership

Item Type:	Thesis (Other)
Uncontrolled Keywords:	Carbon Emission Disclosure, Environmental Performance, Media Exposure, Good Corporate Governance, Managerial Ownership, Institutional Ownership
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Eko Yuli
Date Deposited:	17 Apr 2024 02:22
Last Modified:	17 Apr 2024 02:22
URI:	http://eprints.upnyk.ac.id/id/eprint/39294

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