Pengaruh Profitability, Leverage, Environmental Management System, Institutional Ownership dan Audit Committee terhadap Carbon Emission Disclosure
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Sidebang, Angelica Dipaulina
Subject
Akuntansi
Datestamp
2024-08-24 05:45:49
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.
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.
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