Pengaruh Kepemilikan Institusional, Komite Audit, dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon
DOI:
https://doi.org/10.30595/kompartemen.v21i1.15834Keywords:
Institutional Ownership, Audit Committees, Environmental Performance, Carbon Emission DisclosureAbstract
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kepemilikan institusional, komite audit, dan kinerja lingkungan terhadap pengungkapan emisi karbon pada perusahaan manufaktur. Untuk mengukur seluas apa pengungkapan emisi karbon pada tiap perusahaan, digunakan checklist yang telah dikembangkan berdasarkan lembar permintaan informasi yang diberikan oleh proyek pengungkapan emisi karbon (CDP). Jenis penelitian ini digolongkan pada penelitian kuantitatif dengan pengujian hipotesis. Jenis data yang digunakan adalah data kuantitatif dan kualitatif berupa laporan tahunan yang diperoleh dari www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama 4 tahun berturut-turut yakni dari tahun 2017 sampai dengan tahun 2020. Sedangkan sampel penelitian ditentukan dengan metode purposive sampling, total 148 sampel. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan institusional dan komite audit berpengaruh positif terhadap pengungkapan emisi karbon. Variabel kinerja lingkungan berpengaruh negatif terhadap pengungkapan emisi karbon.References
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