Determinan Pengungkapan Emisi Karbon Dengan Profitabilitas Sebagai Variabel Pemoderasi

Yuniharto, Juan Daffa Athallah (2024) Determinan Pengungkapan Emisi Karbon Dengan Profitabilitas Sebagai Variabel Pemoderasi. Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.

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Abstract

This research discusses the determinants of carbon emission disclosure with profitability as a moderating variable. This research uses samples from the industrial sector from 2018 to 2021. Good corporate governance (GCG) is proxied by the proportion of independent commissioners, company size is measured by the natural log of total assets, environmental performance is measured by PROPER, and media exposure to news about carbon emissions. The disclosure of carbon emissions is measured using the index from (Choi et al., 2013). while profitability uses return on assets. Sampling in this study used a purposive sampling method and 26 companies were obtained from 2018 to 2021 so that 104 data were processed. Data processing uses the EViews 10 application. The results of this research show that good corporate governance, environmental performance, media exposure have a positive effect on carbon emissions disclosure. good corporate governance and media exposure to disclosure of carbon emissions with profitability as moderation can strengthen. Meanwhile, company size has no effect on carbon emissions disclosure. Company size and environmental performance on carbon emissions disclosure with profitability as moderation are not able to strengthen.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan Call Number YUN D 615/2024
Uncontrolled Keywords: Carbon emission disclosure, good corporate governance, company sizemedia exposure, profitability.
Subjects: AKUNTANSI > Teknologi Informasi
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 08 Jul 2024 05:48
Last Modified: 08 Jul 2024 05:48
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/2473

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