DEWAN ASING, BOARD GENDER DIVERSITY, DAN PERTUMBUHAN PERUSAHAAN: PENGARUH TERHADAP PENGUNGKAPAN EMISI KARBON DIMODERASI OLEH KINERJA LINGKUNGAN

Dwi Fitri Ramadhanti, . (2023) DEWAN ASING, BOARD GENDER DIVERSITY, DAN PERTUMBUHAN PERUSAHAAN: PENGARUH TERHADAP PENGUNGKAPAN EMISI KARBON DIMODERASI OLEH KINERJA LINGKUNGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative research aims to determine the influence of foreign boards, board gender diversity, and company growth on carbon emission disclosure with the moderating variable environmental performance and the control variable firm age. Sample selection was carried out by purposive sampling of non-financial companies listed on the IDX during the 2020-2022 period. The sample companies totalled 24 companies with three years of research so the total sample was 72. The analysis technique used was multiple linear regression analysis using the Stata application version 13.0. The research results show that company growth has an effect on carbon emission disclosure. Meanwhile, foreign boards and board gender diversity have no effect on carbon emission disclosure. Then, environmental performance can strengthen the influence of foreign boards on carbon emission disclosure. Meanwhile, environmental performance is not able to moderate board gender diversity and company growth on carbon emission disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2010112125] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Erna Hernawati] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: carbon emission disclosure, foreign board, board gender diversity, company growth, environmental performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Dwi Fitri Ramadhanti
Date Deposited: 21 Mar 2024 02:55
Last Modified: 21 Mar 2024 02:55
URI: http://repository.upnvj.ac.id/id/eprint/28271

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