Winda Ramadhanti, . (2024) PENGARUH GREEN INVESTMENT, BOARD GENDER DIVERSITY, ENVIRONMENTAL COMMITTEE, DAN FOREIGN OWNERSHIP TERHADAP CARBON EMISSION DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
According to the World Research Institute, in 2019 Indonesia ranked as the 8th largest contributor to greenhouse gas emissions. The high ranking of carbon emissions can encourage companies to reduce emissions generated from company operations which are disclosed through Carbon Emission Disclosure. This research is a quantitative study that aims to determine the effect of Green Investment, Board Gender Diversity, Environmental Committee, and Foreign Ownership on Carbon Emission Disclosure. This study uses non-financial companies listed on the Indonesia Stock Exchange and participants in the PROPER organized by the Ministry of Environment and Forestry during the 2020-2022 period. The sample selection was determined using purposive sampling method so that 41 non-financial companies were collected with a total research sample of 123. Hypothesis testing in this study uses Multiple Linear Regression Analysis with STATA 17 software and a significance level of 5%. The results of the test obtained (1) Green Investment has a positive and significant effect on Carbon Emission Disclosure, (2) Board Gender Diversity has no significant effect on Carbon Emission Disclosure, (3) Environmental Committee has a positive and significant effect on Carbon Emission Disclosure, and (4) Foreign Ownership Investment has a positive and significant effect on Carbon Emission Disclosure.
Item Type: | Thesis (Skripsi) |
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Additional Information: | [No.Panggil: 2010112017] [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Andy Setiawan] |
Uncontrolled Keywords: | Carbon Emission Disclosure, Green Investment, Board Gender Diversity, Environmental Committee, Foreign Ownership |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
Depositing User: | Winda Ramadhanti |
Date Deposited: | 20 Mar 2024 11:11 |
Last Modified: | 20 Mar 2024 11:11 |
URI: | http://repository.upnvj.ac.id/id/eprint/28687 |
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