Saputri, Septiana Dwi (2023) PENGARUH KOMPETISI PERUSAHAAN, UKURAN PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
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ABSTRAK
Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh
kompetisi perusahaan, ukuran perusahaan dan kinerja lingkungan terhadap
pengungkapan emisi karbon. Penelitian ini dilakukan pada perusahaan sektor
energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021
sebanyak 61 perusahaan yang diperoleh secara purposive sampling. Metode
analisis pada penelitian ini adalah analisis regresi berganda dengan software
IBM SPSS Statistics 26 untuk menguji variabel kompetisi perusahaan, ukuran
perusahaan dan kinerja lingkungan terhadap pengungkapan emisi karbon.
Hasil penelitian ini menunjukkan bahwa secara parsial kompetisi perusahaan
dan ukuran perusahaan tidak berpengaruh terhadap pengungkapan emisi
karbon. Sedangkan kinerja lingkungan berpengaruh terhadap pengungkapan
emisi karbon. Secara simultan kompetisi perusahaan, ukuran perusahaan dan
kinerja lingkungan bersama-sama berpengaruh terhadap pengungkapan emisi
karbon.
Kata kunci: Kompetisi Perusahaan, Ukuran Perusahaan, Kinerja Lingkungan,
Pengungkapan Emisi Karbon
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ABSTRACT
This study aims to determine whether or not there is an effect of company
competition, company size, and environmental performance on disclosure of
carbon emissions. This research was conducted on energy sector companies listed
on the Indonesia Stock Exchange (IDX) for the 2018-2021 period, totaling 61
companies obtained by purposive sampling. The method of analysis in this study
is multiple regression analysis with IBM SPSS Statistics 26 software to test the
variables of company competition, company size, and environmental performance
on carbon emissions disclosure. The results of this study indicate that partially
company competition and company size have no effect on disclosure of carbon
emissions. While environmental performance affects the disclosure of carbon
emissions. Simultaneously, company competition, company size, and
environmental performance together affect the disclosure of carbon emissions.
Keywords: Company Competition, Company Size, Environmental Performance,
Carbon Emission Disclosure
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Company Competition, Company Size, Environmental Performance, Carbon Emission Disclosure |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 08 May 2023 02:05 |
| Last Modified: | 08 May 2023 02:05 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/35055 |
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