Pengaruh primary stakeholder, secondary stakeholder dan regulatory stakeholder terhadap pengungkapan emisi karbon
Info Katalog
File Repositori
Nomor Panggil : 023001802019
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2022
Pembimbing 1 : Rosiyana Dewi
Subyek : Environmental economics;Stakeholder management
Kata Kunci : carbon emissions disclosure, internal primary stakeholders, external primary stakeholders, secondary
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2022_TA_SAK_023001802019_Halaman-Judul.pdf | ||
| 2. | 2022_TA_SAK_023001802019_Lembar-Pengesahan.pdf | ||
| 3. | 2022_TA_SAK_023001802019_Bab-1-Pendahuluan.pdf | ||
| 4. | 2022_TA_SAK_023001802019_Bab-2-Tinjauan-Pustaka.pdf |
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| 5. | 2022_TA_SAK_023001802019_Bab-3-Metode-Penelitian.pdf |
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| 6. | 2022_TA_SAK_023001802019_Bab-4-Analisis-dan-Pembahasan.pdf |
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| 7. | 2022_TA_SAK_023001802019_Bab-5-Kesimpulan.pdf |
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| 8. | 2022_TA_SAK_023001802019_Daftar-Pustaka.pdf | ||
| 9. | 2022_TA_SAK_023001802019_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisa pengaruh secara langsung dantidak langsung antara pihak primary stakeholder, secondary stakeholder danregulatory stakeholder pada pengungkapan emisi karbon. Populasi penelitian iniadalah perusahaan non finansial yang terdaftar di Bursa Efek Indonesia periode2019-2021.Sampel dalam penelitian ini sebanyak 196 sampel dengan metode purposivesampling. Jenis data dalam penelitian ini adalah data sekunder, dengan analisisregresi data panel dengan bantuan alat eviews 10. Hasil penelitian menunjukkanbahwa industry berorientasi investor, industri dekat konsumen, eksposur media, dantekanan pemerintah berpengaruh positif terhadap pengungkapan emisi karbon.Industri berorientasi karyawan dan tekanan kreditur berpengaruh negatif terhadappengungkapan emisi karbon. Industri sensitif lingkungan dan audit KAP Big 4 tidakberpengaruh terhadap pengungkapan emisi karbon.
T This research aims to analyze about direct and indirect influence betweeninternal primary stakeholders, external primary stakeholders, secondary stakeholdersand regulatory stakeholders on carbon emissions disclosure. The population of thisresearch are non-financial companies listed on the Indonesia Stock Exchange (IDX)in 2019-2021 period.The sample in this research was 169 samples with purposive samplingmethod. The type of data in this study is secondary data, and panel data regressionanalysis with the eviews 10. The results of this research showed that investororiented industry, industry close to consumers, media exposure, and governmentpressure have a positive effect on carbon emission disclosure. Meanwhile employeeoriented industries and creditor pressure have a negative effect on carbon emissiondisclosure. Environmentally sensitive industries and the audit by KAP Big 4 had noinfluence on carbon emissions disclosure.
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