DETERMINAN PENGUNGKAPAN EMISI KARBON PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA

Daniel Theodore Pratama, . (2024) DETERMINAN PENGUNGKAPAN EMISI KARBON PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Global warming is the problem that pay most attention, especially in carbon emission. Indonesia is the one of the Country that has worse air quality in the world. The purpose of this research is to knew the effect of environment performance, green investment, board independence, and polluting sector to carbon emission disclosure. This research used 34 non-financial firms from 2017-2022 as a sample. This research used multiple regression test to test the hypothesis and used secondary data. The results showed that environment performance and board independence have a significant negative effect to carbon emission disclosure. Meanwhile, the green investment and polluting sector have no significant effect to carbon emission disclosure. Keyword: carbon emission disclosure, environment performance, green investment, board independence, polluting sector

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1910112106] [Pembimbing: Erna Hernawati] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Andy Setiawan]
Uncontrolled Keywords: Carbon Emission Disclosure, Environment Performance, Green Investment, Board Independence, Polluting Sector
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Daniel Theodore Pratama
Date Deposited: 21 Mar 2024 01:16
Last Modified: 21 Mar 2024 01:16
URI: http://repository.upnvj.ac.id/id/eprint/28554

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