Pengaruh commissioner education level, environmental performance, intellectual capital disclosure terhadap carbon emission disclosure dengan organizational culture sebagai variabel moderasi
P enelitian ini bertujuan untuk menguji pengaruh commissioner education level, environmental performance, intellectual capital disclosure terhadap carbon emission disclosure dengan organizational culture sebagai variabel moderasi pada perusahaan manufaktur, pertambangan, dan pertanian yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia.Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur, pertambangan, dan pertanian yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2019. Sebanyak 37 perusahaan dipilih dengan menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini adalah Analisis Regresi Linear Berganda.Berdasarkan hasil penelitian menunjukkan bahwa commissioner education level dan intellectual capital disclosure berpengaruh positif terhadap carbon emission disclosure sedangkan environmental performance tidak berpengaruh terhadap carbon emission disclosure. Organizational Culture mampu memoderasi hubungan antara commissioner education level dan intellectual capital disclosure dengan carbon emission disclosure namun organizational culture tidak mampu memoderasi hubungan antara environmental performance dengan carbon emission disclosure.
T his research aims to examine the effect of commissioner education level, environmental performance, intellectual capital disclosure on carbon emission disclosure with organizational culture as a variabel moderating in manufacturing, mining, agriculture companies that listed on the Indonesia Stock Exchange. For the methology this research using quantitative method. The data used are secondary data obtained from Indonesia Stock Exchange.The pupolation in this research is all manufacturing, mining, agriculture company which is listed in Indonesia Stock Exchange in the 2015-2019 period. A total of 37 companies were selected using the purposive sampling method. The data analysis technique used in this research is Multiple Linier Regression Analysis.The results of this study indicate that commissioner education level and intellectual capital disclosure have a positive effect on carbon emission disclosures while environmental performance does not effect on carbon emission disclosure. Organizational culture is able to moderate commissioner education level and intellectual capital disclosure with carbon emission disclosure but organizational culture is not able to moderate environmental performance with carbon emission disclosure.