PENGARUH KEPEMILIKAN MANAJERIAL, TEKANAN PEMANGKU KEPENTINGAN, DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON

Cintya Anindya Jatanti Puteri, . (2024) PENGARUH KEPEMILIKAN MANAJERIAL, TEKANAN PEMANGKU KEPENTINGAN, DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The increase in global carbon emissions has occurred massively. Indonesia ranks 7th as one of the largest contributors to greenhouse gas emissions. The energy sector has drawn global attention due to its significant contribution to the increase in greenhouse gas emissions. It has been identified as one of the top three largest contributors to greenhouse gas emissions in Indonesia. This study conducts an empirical test and analysis regarding the influence of managerial ownership, stakeholder pressure, and environmental performance on carbon emission disclosure using a panel data regression method. The findings reveal that managerial ownership, stakeholder pressure, and environmental performance collectively influence carbon emission disclosure by 72.65%. However, managerial ownership and stakeholder pressure do not significantly affect carbon emission disclosure, whereas environmental performance significantly influences carbon emission disclosure. Keywords: Carbon emission disclosure, managerial ownership, stakeholder pressure, environmental performance, and energy sector

Item Type:	Thesis (Skripsi)
Additional Information:	No. Panggil : 2110112062 Pembimbing : Andy Setiawan Penguji 1 : Amrie Firmansyah Penguji 2 : Munasiron Miftah
Uncontrolled Keywords:	Carbon emission disclosure, managerial ownership, stakeholder pressure, environmental performance, and energy sector
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	CINTYA ANINDYA JATANTI PUTERI
Date Deposited:	24 Feb 2025 08:22
Last Modified:	24 Feb 2025 08:22
URI:	http://repository.upnvj.ac.id/id/eprint/34541

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