PENGARUH KARAKTERISTIK DEWAN DIREKSI, KEPEMILIKAN NEGARA, DAN KOMITE LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON

Marlina, . (2025) PENGARUH KARAKTERISTIK DEWAN DIREKSI, KEPEMILIKAN NEGARA, DAN KOMITE LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Indonesia ranks eighth in the world in terms of total carbon emissions based on 2019 data from the World Research Institute with total emissions of 1,002.4 MtCO2e. POJK 51/POJK.03/2017 has been established as a guideline for companies to report emissions, but in practice there are still companies that have not fulfilled this obligation. In fact, emissions reporting can be a catalyst for companies to achieve their 2060 net zero commitment. This study uses a quantitative method to determine the effect of foreign directors, education of directors, state ownership, and environmental committee on carbon emissions disclosure. This study focuses on two sectors, including energy and agriculture sector, registered on the Indonesia Stock Exchange during the period 2022–2024. The sample selection uses a purposive sampling technique with a total of 37 companies observed and a total sample of 111 data. Hypothesis testing is conducted using multiple linear regression analysis with the help of STATA v.12 software. The results of the study indicate that the education of directors and environmental committee has a positive effect on carbon emissions disclosure, while the foreign directors and state ownership has no significant effect.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112061] [Pembimbing: Ayunita Ajengtiyas SM] [Ketua Penguji: Ferry Irawan] [Penguji 1: Yongky Rangga Yuda Nugraha]
Uncontrolled Keywords: Carbon Emissions Disclosure, Foreign Directors, Education of Directors, State Ownership, Environmental Committee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MARLINA
Date Deposited: 08 Apr 2026 03:34
Last Modified: 08 Apr 2026 03:34
URI: http://repository.upnvj.ac.id/id/eprint/41415

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