Pengaruh corporate governance dan kepemilikan institusional terhadap pengungkapan emisi karbon dengan investasi hijau sebagai variabel moderasi
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Deni Darmawati
Kata Kunci : corporate governance, institutional ownership, green investment, carbon emission disclosure.
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
---|---|---|---|
1. | 2025_SK_SAK_023002105009_Halaman-Judul.pdf | ||
2. | 2025_SK_SAK_023002105009_Surat-Pernyataan-Revisi-Terakhir.pdf | 3 | |
3. | 2025_SK_SAK_023002105009_Surat-Hasil-Similaritas.pdf | 1 | |
4. | 2025_SK_SAK_023002105009_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
5. | 2025_SK_SAK_023002105009_Lembar-Pengesahan.pdf | 4 | |
6. | 2025_SK_SAK_023002105009_Pernyataan-Orisinalitas.pdf | 1 | |
7. | 2025_SK_SAK_023002105009_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
8. | 2025_SK_SAK_023002105009_Bab-1.pdf | ||
9. | 2025_SK_SAK_023002105009_Bab-2.pdf | 50 |
|
10. | 2025_SK_SAK_023002105009_Bab-3.pdf | 19 |
|
11. | 2025_SK_SAK_023002105009_Bab-4.pdf | 32 |
|
12. | 2025_SK_SAK_023002105009_Bab-5.pdf | ||
13. | 2025_SK_SAK_023002105009_Daftar-Pustaka.pdf | ||
14. | 2025_SK_SAK_023002105009_Lampiran.pdf | 8 |
|
P Penelitian ini bertujuan untuk menguji pengaruh board size, board nationalitydiversity, board gender diversity, sustainability committee, kepemilikan institusionalterhadap pengungkapan emisi karbon dengan investasi hijau sebagai variabelmoderasi. Metode kuantitatif digunakan dalam penelitian ini dengan menggunakandata sekunder. Peneliti mengambil data pada perusahaan tahun 2021 sampai dengantahun 2023 dan menggunakan unit analisis perusahaan energy dan basic materialsyang terdaftar di Bursa Efek Indonesia. Metode penentuan sampel dalam penelitian inimenggunakan purposive sampling. Analisis data yang digunakan sebagai pengujihipotesis adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwaboad size, sustainability committee, dan kepemilikan institusional berpengaruhsignifikan positif terhadap pengungkapan emisi karbon, sedangkan board nationalitydiversity dan board gender diversity tidak berpengaruh terhadap pengungkapan emisikarbon. Investasi hjau tidak dapat memoderasi pengaruh board size, board nationalitydiversity, board gender diversity, sustainability committee, kepemilikan institusionalterhadap pengungkapan emisi karbon.
T This study aims to examine the effect of board size, board nationality diversity, boardgender diversity, sustainability committee, institutional ownership on carbon emissiondisclosure with green investment as a moderating variable. Quantitative methods areused in this study using secondary data. Researchers took data on companies from2021 to 2023 and used the unit of analysis of energy and basic materials companieslisted on the Indonesia Stock Exchange. The method of determining the sample in thisstudy using purposive sampling. The data analysis used as a hypothesis tester is paneldata regression analysis. The results of this study show that board size, sustainabilitycommittee, and institutional ownership have a significant positive effect on disclosureof carbon emissions, while board nationality diversity and board gender diversity haveno effect on disclosure of carbon emissions. Green investment cannot moderate theeffect of board size, board nationality diversity, board gender diversity, sustainabilitycommittee, institutional ownership on carbon emission disclosure.