PENGARUH BOARD SIZE, MANAGERIAL OWNERSHIP, DAN AUDIT COMMITTEE TERHADAP CARBON EMISSIONS DISCLOSURE

Atira Syakira, . (2025) PENGARUH BOARD SIZE, MANAGERIAL OWNERSHIP, DAN AUDIT COMMITTEE TERHADAP CARBON EMISSIONS DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative research was conducted with the aim of determining the effect of board size, managerial ownership, and audit committee on carbon emissions disclosure. The population used in this study were manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2021-2023. Sample selection was carried out using the purposive sampling method and resulted in a total sample of 94 companies with a period of 3 years, so that the total research sample was 282 samples. Panel data linear regression analysis was chosen as the analysis method processed using STATA 12.1 software. The results of the study showed that board size proxied by the size of the board of commissioners, managerial ownership, and audit committee did not have a significant effect on carbon emissions disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112136] [Pembimbing: Lidya Primta Surbakti] [Penguji 1: Amrie Firmansyah] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Carbon Emissions Disclosure, Board Size, Managerial Ownership, Audit Committee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ATIRA SYAKIRA
Date Deposited: 20 Feb 2025 07:54
Last Modified: 20 Feb 2025 07:54
URI: http://repository.upnvj.ac.id/id/eprint/35032

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