PENGARUH FREKUENSI RAPAT DIREKSI DAN INVESTASI HIJAU TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN EKSPOSUR MEDIA SEBAGAI VARIABEL MODERASI

Aulia Khairunnisa, . (2026) PENGARUH FREKUENSI RAPAT DIREKSI DAN INVESTASI HIJAU TERHADAP PENGUNGKAPAN EMISI KARBON DENGAN EKSPOSUR MEDIA SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research examines whether board-level activity and environmental spending are associated with the extent of carbon-emission disclosure by energy companies. The study covers energy-sector firms listed on the Indonesia Stock Exchange for 2021-2025. Using purposive sampling, 26 firms met the criteria, producing 130 firm-year observations. The data were processed with panel regression in STATA at a 10% significance threshold. The findings indicate that board meeting frequency and green investment are not statistically related to carbon-emission disclosure. Media exposure also does not strengthen or weaken the relationship between each independent variable and carbon-emission disclosure

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112194] [Pembimbing: Amrie Firmansyah] [Penguji 1: Amdi Veri Darma] [Ketua Penguji: Ferry Irawan]
Uncontrolled Keywords: Board Meetings, Green Investment, Media Coverage, Carbon-Emission Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: AULIA KHAIRUNNISA
Date Deposited: 05 Sep 2026 18:03
Last Modified: 05 Sep 2026 18:03
URI: http://repository.upnvj.ac.id/id/eprint/51589

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