Clarissa Revalina Putri, . (2026) PENGARUH SISTEM MANAJEMEN LINGKUNGAN, INVESTASI HIJAU, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of environmental management systems, green investments, and company growth on carbon emission disclosure with the control variables of company size and leverage. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the period 2022-2024. The research sample consisted of 33 companies selected using purposive sampling. The analysis method used was panel data analysis with a quantitative approach, which included descriptive statistical tests, normality tests, regression model selection tests, classical assumption tests, hypothesis tests, and multiple linear regression tests. The results show that environmental management systems, green investment and company growth do not have a significant effect on carbon emission disclosure. Furthermore, the control variables show that company size has a positive effect on carbon emission disclosure, while leverage do not have significant effect on carbon emission disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112173] [Pembimbing: Ayunita Ajengtiyas] [Penguji 1: Amrie Firmansyah] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | environmental management system, green investment, company growth, carbon emissions disclosure, company size, leverage |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | CLARISSA REVALINA PUTRI |
| Date Deposited: | 01 Apr 2026 02:21 |
| Last Modified: | 01 Apr 2026 02:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41896 |
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