Pengaruh Ukuran Perusahaan, Tipe Industri, dan Keberagaman Gender Dewan Direksi Terhadap Pengungkapan Emisi Karbon
DOI:
https://doi.org/10.22441/jpma.v3i1.13256Keywords:
pengungkapan emisi karbon, pengungkapan sukarela, ukuran perusahaan, tipe industri, keberagaman gender dewan direksiAbstract
Penelitian ini adalah penelitian kuantitatif yang mempunyai tujuan untuk mengetahui pengaruh ukuran perusahaan, tipe industri, dan keberagaman gender dewan direksi terhadap pengungkapan emisi karbon. Populasi penelitian ini adalah seluruh perusahaan yang tercatat di Bursa Efek Indonesia periode 2017-2019. Sampel yang digunakan sebesar 174 sampel. Ukuran Perusahaan diukur dengan logaritma natural aset perusahaan, Tipe Industri diukur dengan variabel dummy, dan Keberagaman Gender Dewan Direksi diukur dengan Indeks Heterogenitas Blau. Pengungkapan Emisi Karbon diukur menggunakan checklist pengungkapan emisi. Metode analisis yang digunakan adalah analisis deskriptif dan uji hipotesis analisis regersi berganda. Hasil penelitian memperlihatkan Tipe Industri berpengaruh positif dan signifikan terhadap Pengungkapan Emisi Karbon. Ukuran Perusahaan dan Keberagaman Gender Dewan Direksi tidak berpengaruh terhadap Pengungkapan Emisi Karbon.
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