CAHYANI, TATIK (2024) PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE. Other thesis, UPN Veteran Yogyajarta.
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Abstract
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PENGARUH PROFITABILITAS, LEVERAGE,
PERTUMBUHAN PERUSAHAAN, DAN KINERJA
LINGKUNGAN TERHADAP CARBON EMISSION
DISCLOSURE
Oleh:
Tatik Cahyani
Fakultas Ekonomi dan Bisnis UPN “Veteran” Yogyakarta
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage,
pertumbuhan perusahaan, dan kinerja lingkungan terhadap carbon emission
disclosure. Populasi dalam penelitian ini adalah perusahaan sektor energi yang
terdaftar di Bursa Efek Indonesia (BEI) periode 2019 sampai dengan 2022. Teknik
pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi pada
data sekunder. Sampel dalam penelitian ini diambil menggunakan teknik purposive
sampling. Metode analisis data yang digunakan yaitu analisis regresi linear
berganda dan uji hipotesis dengan uji F dan uji t dengan menggunakan software
program Statistical Product and Service Solutions (SPSS). Hasil penelitian
menunjukan bahwa leverage dan kinerja lingkungan berpengaruh terhadap carbon
emission disclosure. Profitabilitas dan pertumbuhan perusahaan tidak berpengaruh
terhadap carbon emission disclosure.
Kata Kunci: Profitabilitas, Leverage, Pertumbuhan Perusahaan, Kinerja
Lingkungan, Carbon Emission Disclosure
viii
ABSTRACT
This research aims to examine the influence of profitability, leverage,
company growth and environmental performance on carbon emission disclosure.
The population in this research are energy sector companies listed on the Indonesia
Stock Exchange (BEI) for the period 2019 to 2022. The data collection technique
used in this research is documentation on secondary data. The sample in this
research was taken using a purposive sampling technique. The data analysis
method used is multiple linear regression analysis and hypothesis testing with the
F test and t test using the Statistical Product and Service Solutions (SPSS) software
program. The research results indicate that leverage and environmental
performance influence carbon emission disclosure. Profitability and company
growth have no effect on carbon emission disclosure.
Keywords: Profitability, Leverage, Company Growth, Environmental
Performance, Carbon Emission Disclosure
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Profitability, Leverage, Company Growth, Environmental Performance, Carbon Emission Disclosure |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 08 May 2024 02:36 |
| Last Modified: | 08 May 2024 02:36 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/39405 |
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