PENGARUH MEDIA EXPOSURE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI

Annisa Devina Azzahra, . (2024) PENGARUH MEDIA EXPOSURE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Indonesia is one of the largest carbon emitting countries in the world. The high level of carbon emissions in Indonesia is caused by the company's high operational activities. Therefore, companies must be responsible for dealing with environmental impacts that occur, one of which is carbon emissions by disclosing of carbon emissions. The level of carbon emission disclosure in Indonesia can be said to be still minimal. Carbon emission disclosure can be influenced by several factors. This research is a quantitative study which aims to determine the effect of media exposure and institutional ownership on carbon emission disclosure with environmental performance as a moderating variable. The population of this research is non-financial companies listed on the Indonesia Stock Exchange during the period 2020 to 2022 with a total sample of 135. The analytical method used is multiple linear regression analysis using STATA 13 software. The results of this study show that media exposure has a significant positive effect on carbon emission disclosure, while institutional ownership has no significant effect on carbon emission disclosure. Then, environmental performance as a moderating variable cannot moderate the influence of media exposure and institutional ownership on carbon emissions disclosure.

Item Type: Thesis (Skripsi)
Additional Information: No. Panggil : 2010112124 Pembimbing : Erna Hernawati Penguji 1 : Dianwicaksih Arieftiara Penguji 2 : Ranti Nugraheni
Uncontrolled Keywords: Media Exposure, Institusional Ownership, Environmental Performance, Carbon Emission Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Annisa Devina Azzahra
Date Deposited: 21 Mar 2024 02:21
Last Modified: 21 Mar 2024 02:21
URI: http://repository.upnvj.ac.id/id/eprint/28635

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