@thesis{thesis,
		author={Sidebang  Angelica Dipaulina},
		title ={Pengaruh Profitability, Leverage, Environmental Management System, Institutional Ownership dan Audit Committee terhadap Carbon Emission Disclosure},
		year={2024},
		url={http://repository.stietribhakti.ac.id/1251/},
		abstract={Objective ? This research aims to obtain empirical evidence about the influence of Profitability, Leverage, Environmental Management System, Institutional Ownership and Audit Committee on Carbon Emission Disclosure.
Design/Methodology/Approach ? The research utilizes quantitative methods with secondary data and content analysis. The population for this study comprises non-cyclical consumer sector companies that have published audited annual reports by independent auditors and sustainability reports listed on the Indonesia Stock Exchange from 2018 to 2022. By employing purposive sampling, a panel data set of 100 observation was obtained. The technique used to test the hypotheses is multiple linear regression analysis, performed using Eviews 9 software.
Findings ? The results of this study found that Profitability, Leverage and Institutional Ownership had a negative and statistically insignificant effect on Carbon Emission Disclosure. The Environmental Management System has a positive and significant effect on Carbon Emission Disclosure. However, the Audit Committee has a positive effect and is not statistically significant.
Originality/Value ? This research discusses Carbon Emission Disclosure and other factors such as Profitability, Leverage, Environmental Management System, Institutional Ownership and Audit Committee which focuses on non-cyclical consumer sector companies. This research uses a carbon emission disclosure checklist as a measurement of Carbon Emission Disclosure.}
		}