PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE

Dwi Saputra, . (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to determine the influence of institutional ownership, environmental performance, size of the board of directors and composition of the Board of Independent Commissioners. The population in this research is manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2021-2023. The sample was determined using purposive sampling and resulted in 159 samples from 53 companies. This research uses a quantitative approach and hypothesis testing using multiple linear analysis with a significance level of 5% or 0.05 and assisted by STATA version 17 software. It produces findings that institutional ownership has no effect on carbon emission disclosure. Meanwhile, environmental performance, the size of the board of directors and the composition of independent commissioners influence carbon emission disclosure

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112034] [Dosen Pembimbing: Ranti Nugraheni] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Carbon Emission Disclosure, Institutional Ownership, Environmental Performance, Board Size, Independent Commissioner Composition
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DWI SAPUTRA
Date Deposited: 14 Feb 2025 01:50
Last Modified: 14 Feb 2025 01:50
URI: http://repository.upnvj.ac.id/id/eprint/35061

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